A.K. Kraipak v. Union of India

2 SCC 262Reported decision1969#4050 most cited

What is A.K. Kraipak v. Union of India authority for?

The rules of natural justice aim to secure justice by preventing miscarriage of justice and require a fair hearing before adverse decisions are made. These rules supplement, rather than supplant, existing law.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

A.K. Kraipak v. Union of India · principles of natural justice · audi alteram partem · nemo judex in re sua · fair play in action · miscarriage of justice · duty to act fairly · assessment procedure violation

Sections most often in play

Section 143(3)Section 68Section 115BBESection 13Section 131Section 132Section 132(4)Section 132(4A)

Issues it is cited on

section 23aretention moneysection 145(1)section 211section 115baasection 28(iv)section 145(2)project completion methodsection 43csection 35dpercentage completion methodsection 129

Judgments citing A.K. Kraipak v. Union of India

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 715/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 714/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 713/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 677/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…e should be asked to show-cause as to why he should not be visited with higher tax before sucy levy. He must be given an opportunity of meeting those grounds. This is a requirement of the principles of natural justice. (5)AK Kraipuk Vs. Union of India (1969) 2 SCC 262 (Hon’ble Supreme Court) The Hon’ble Supreme has observed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive cataqlogue of such rules however it can be readily said…

CKS MEDICARE PRIVATE LIMITED,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

Appeal is hereby allowed for statistical purposes

ITA 262/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 May 2024AY 2017-18

Bench: Learned Cit(A) When The Assessee Challenged Order Dated 11.12.2019, Which Was Passed By Learned

For Appellant: Shri Deepak Sharma (Adv.) (V.C.)For Respondent: Shri Anil Dhaka (CIT)
Section 143(3)Section 250Section 56(2)(viib)

…under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore, the principle implies a duty to act fairly i.e. fair play in action. As observed by Hon’ble Apex Court Court in A.K. Kraipak v. Union of India [(1969) 2 SCC 262] the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. Also see ITO v. Madnani Engg. Works Ltd. [(1979) 2 SCC 455 . In Swadeshi Cotton Mills v. Union of India [(1981…

PRASHANT CHELANI,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

ITA 213/JPR/2024[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik, CIT (V.H.)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 68

…a case where assessment order dated 22.08.2021 can safely be held to have been passed in violation of the principles of natural justice. 17. As regards principles of natural justice, as observed by Hon’ble Apex Court in A.K. Kraipak v. Union of India [(1969) 2 SCC 262] the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. Also reference is made to decision in ITO v. Madnani Engg. Works Ltd. [(1979) 2 SCC 455 . 8 Sh. Prashant Che…

DY.CIT CENT. CIR 5(3), MUMBAI vs. KALPATARU LTD, MUMBAI

In the result, both the appeals of the revenue are stand dismissed

ITA 1448/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

…ustice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore, the principle implies a duty to act fairly i.e. fair play in action. As observed by this court in A.K.Kraipak vs. Union of India (1969) 2 SCC 262, the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. (Also see: ITO vs. Madnani Engineering Works Ltd (1979) 2 SCC 455. Recently, the Hon'ble Supreme Court in the…

DCIT CENTRAL CIRCLE 5(3) , MUMBAI vs. KALPATARU LTD, MUMBAI

In the result, both the appeals of the revenue are stand dismissed

ITA 1447/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

…ustice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore, the principle implies a duty to act fairly i.e. fair play in action. As observed by this court in A.K.Kraipak vs. Union of India (1969) 2 SCC 262, the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. (Also see: ITO vs. Madnani Engineering Works Ltd (1979) 2 SCC 455. Recently, the Hon'ble Supreme Court in the…

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

…hood or danger of being inferred from the acts, not disclosed by the Arbitrator. 33 81. While discussing bias, at paragraph 15 of the decision of the Supreme Court in the case of A.K. Kraipak and Others v. Union of India and Others reported in (1969) 2 SCC 262, it was held that a mere suspicion of bias is not sufficient. The actual bias need not be present, reasonable likelihood of bias must be ascertained. “15.It is unfortunate that Naqishbund was appointed as one of the members of the selection board. It is true that ordinarily the Chief Conservator of Forests in a State should be considered as…

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…1 ITA No.6 of 2005 & other connected matters AFR HIGH COURT OF CHHATTISGARH, BILASPUR Judgment reserved on 04-07-2024 Judgment delivered on 18-07 - 2024 ITA No. 6 of 2005 1. Deputy Commissioner of Income Tax (Assessment) Special Range Bhilai District Durg Chhattisgarh. ---- Appellant Versus 1. Surendra Kumar Jain (Dead) Through Legal Heirs 1) Smt. Poonam Jain (Wife) W/o Lt. S.K. Jain, Aged About 70 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri S.O. South Delhi, New Delhi- 65 2) Ms. Geetika Jain (Daughter) D/o Lt. S.K. Jain, Aged About 45 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri, S.O. S…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

…uals and if the authority is expected to act fairly, justly, and without arbitrariness, the function assumes a quasi-judicial character. The relevant portion of the said judgment is produced below: 24 (1969) 2 SCC 262 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 41 of 53 ―13. The dividing line between an administrative power and a quasi-judicial power is quite thin and is being gradually obl…

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…1 ITA No.6 of 2005 & other connected matters AFR HIGH COURT OF CHHATTISGARH, BILASPUR Judgment reserved on 04-07-2024 Judgment delivered on 18-07 - 2024 ITA No. 6 of 2005 1. Deputy Commissioner of Income Tax (Assessment) Special Range Bhilai District Durg Chhattisgarh. ---- Appellant Versus 1. Surendra Kumar Jain (Dead) Through Legal Heirs 1) Smt. Poonam Jain (Wife) W/o Lt. S.K. Jain, Aged About 70 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri S.O. South Delhi, New Delhi- 65 2) Ms. Geetika Jain (Daughter) D/o Lt. S.K. Jain, Aged About 45 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri, S.O. S…

BRIJENDRA NATH AGARWAL,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…ice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore, the principle implies a duty to act fairly, i.e., fair play in action. As observed by this court in A. K. Kraipak v. Union of India (1969) 2 SCC 262, the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. (Also see : ITO v. Madnani Engineering Works Ltd. (1979) 2 SCC 455. 12. In Swadeshi Cotton Mills Co. Ltd. v. U…

AGARWAL GROUP CORPORATE HOLDING P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…ice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore, the principle implies a duty to act fairly, i.e., fair play in action. As observed by this court in A. K. Kraipak v. Union of India (1969) 2 SCC 262, the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. (Also see : ITO v. Madnani Engineering Works Ltd. (1979) 2 SCC 455. 12. In Swadeshi Cotton Mills Co. Ltd. v. U…

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…1 ITA No.6 of 2005 & other connected matters AFR HIGH COURT OF CHHATTISGARH, BILASPUR Judgment reserved on 04-07-2024 Judgment delivered on 18-07 - 2024 ITA No. 6 of 2005 1. Deputy Commissioner of Income Tax (Assessment) Special Range Bhilai District Durg Chhattisgarh. ---- Appellant Versus 1. Surendra Kumar Jain (Dead) Through Legal Heirs 1) Smt. Poonam Jain (Wife) W/o Lt. S.K. Jain, Aged About 70 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri S.O. South Delhi, New Delhi- 65 2) Ms. Geetika Jain (Daughter) D/o Lt. S.K. Jain, Aged About 45 Years R/o House No. B-5, Maharani Bagh, Sriniwaspuri, S.O. S…

DHEERAJ GOYAL,KOTA vs. PRINCIPAL CIT, KOTA

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 586/JPR/2016[2011-12]Status: DisposedITAT Jaipur17 Mar 2017AY 2011-12
For Appellant: Shri Saurabh Harsh (Adv)For Respondent: Shri Varinder Mehra (CIT)
Section 143(3)Section 263

…y nature implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be condemned unheard. 3.1 In the celebrated judgement of the Apex Court in the case of A.K.Kraipak –vs- Union of India (1969) 2 SCC 262, it is observed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natural…

M/S. M.M. INDUSTRIES,NEW DELHI vs. ITO (OSD), FARIDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5668/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Oct 2016AY 2009-10

Bench: Smt Diva Singh

…ure implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be condemned unheard. 4.1. In the celebrated judgement of the Apex Court in the case of A.K.Kraipak – vs- Union of India (1969) 2 SCC 262, it is observed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natur…

M/S. P.M. BUILDWELL PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4835/DEL/2015[2008-09]Status: DisposedITAT Delhi28 Sept 2016AY 2008-09

Bench: Smt Diva Singh

Section 154Section 154(3)Section 250

…ature implies the duty to act fairly i.e. fair play in action must be evident at every stage. Fair play demands that nobody shall be condemned unheard. 3.2. In the celebrated judgement of the Apex Court in the case of A.K.Kraipak –vs- Union of India (1969) 2 SCC 262, it is observed that the aim of rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. The said rules are means to an end and not an end in themselves and though it is not possible to make an exhaustive catalogue of such rules however it can be readily said that there are two basic maxims of natur…

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