Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Jabra Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 6641/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law, Ld. CIT(A)
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6641 & 6642/Mum/2025 Α.Υ:2019-20 & 2020-21 Jabra Ram Purohit Vs. DCIT- Central Circle 4(2), Shop No. 905, Grd Floor, Mumbai Bellasis Road Mumbai, Kautilya Bhavan, C41-43, Mumbai Central H.O. Avenue 3, near Videsh Mumbai - 400008 Bhavan, G Block ВКС, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AUGPP9601E (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hea…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 8656/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 8655/MUM/2025[2019-20]Status: DisposedITAT Mumbai25 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 5634/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Feb 2026AY 2019-20

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 5633/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-19

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Sejal Paresh Chopra, Mumbai Maharahstra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

In the result, the appeal filed by the assessee is hereby allowed

ITA 7062/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 142(1)Section 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Sejal Paresh Chopra, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

In the result, the appeal filed by the assessee is hereby allowed

ITA 7061/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 142(1)Section 250Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Chenaram Habtaji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 5632/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 Chenaramhabtaji Parihar Vs. Assistant Commissioner Of Income Tax Circle-4(2) Room No.1918, 19Th Floor, Air 203, 2Nd Floor, Tirangabldg, B Wing, Kamathipura, 2Nd Lane, India Building, Nariman Point, Mumbai-400021 Mumbai-400008

Section 132Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 ChenaramHabtaji Parihar Vs. Assistant Commissioner of Income Tax Circle-4(2) Room No.1918, 19th Floor, Air 203, 2nd Floor, TirangaBldg, B Wing, Kamathipura, 2nd Lane, India Building, Nariman Point, Mumbai-400021 Mumbai-400008 PAN: ARJPP2809 (Appellant) (Respondent) Assessee by Ms Rutuja Pawar, Adv a/w Ms Sneha More, Adv and Ms Pradnya Ramesh, Adv Department by Shri R A Dhyani (CIT DR) Date of…

Chenaram Habtaji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle -4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 5631/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 Chenaramhabtaji Parihar Vs. Assistant Commissioner Of Income Tax Circle-4(2) Room No.1918, 19Th Floor, Air 203, 2Nd Floor, Tirangabldg, B Wing, Kamathipura, 2Nd Lane, India Building, Nariman Point, Mumbai-400021 Mumbai-400008

Section 132Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 ChenaramHabtaji Parihar Vs. Assistant Commissioner of Income Tax Circle-4(2) Room No.1918, 19th Floor, Air 203, 2nd Floor, TirangaBldg, B Wing, Kamathipura, 2nd Lane, India Building, Nariman Point, Mumbai-400021 Mumbai-400008 PAN: ARJPP2809 (Appellant) (Respondent) Assessee by Ms Rutuja Pawar, Adv a/w Ms Sneha More, Adv and Ms Pradnya Ramesh, Adv Department by Shri R A Dhyani (CIT DR) Date of…

Satyanarayana Reddy Cheruku, Warangal vs. Income Tax Officer, Ward-1, Warangal

ITA 1358/HYD/2025[2010-11]Status: DisposedITAT Hyderabad20 Feb 2026AY 2010-11

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1358/Hyd/2025 (िनधा"रण वष"/Assessment Year:2010-11) Satyanarayana Reddy Vs. Income Tax Officer, Cheruku, Ward-1, Warangal. Warangal. Pan: Aaupc0479M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By: Ms. Aditi Goyal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-12, Hyderabad, Dated 23/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) R.W.S 153C Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 11/12/2017 For The Assessment Year (Ay) 2010-11. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Ms. Aditi Goyal, Sr. AR
Section 143(3)Section 153CSection 69A

…on based on whose statement the assessee was being saddled with the aforementioned addition clearly militates against the principles of natural justice as had been emphasized by the Hon’ble Supreme Court in the case of Andaman Timber Industries vs. CCE (2015) 281 CTR 214 (SC). 12. Be that as it may, we find that involving identical facts, wherein adverse inferences resulting to an addition on account of the impugned donation/capitation fees was made in the hands of the assessee had come up before the Tribunal in the case of Shri Rondla Pushpasena Reddy vs. ITO, Ward-1, Warangal, ITA No.257/Hyd/2025, dated 03/10/…

Panchamrut Education and Charitable Trust, Bayad vs. Commissioner of Income Tax(Exemptions), Ahmedabad

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

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Alpesh Parmar, CIT- DR
Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2685/Ahd/2025 (Assessment Year: 2025-26) Panchamrut Education And Vs. Commissioner of Income Tax Charitable Trust, (Exemption), Kheriya Kampa Sathamba Bayad Ahmedabad Sabarkantha, Gujarat-383340 [PAN No.AADTP0236E] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Alpesh Parmar, CIT- DR Date of Hearing 05.02.2026 19.02.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assess…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6062/MUM/2025[2019-20]Status: DisposedITAT Mumbai18 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…de the opportunity to cross examine of the witnesses, resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the „addition/d…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6061/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…de the opportunity to cross examine of the witnesses, resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the „addition/d…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6060/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…de the opportunity to cross examine of the witnesses, resulted in „breach of principles of natural justice‟. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that „failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity‟. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the „addition/d…

Sagar Dwellings P Ltd, Near Sun Temple Gwalior vs. ACIT, Faceless

In the result, assessee’s appeal is dismissed

ITA 373/AGR/2025[2014-15]Status: DisposedITAT Agra16 Feb 2026AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 Sagar Dwellings P. Ltd., Near Vs. ACIT – 1(1), Sun Temple, Gwalior. Gwalior. PAN :AAOCS7228M (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.12.2025 Date of pronouncement 16.02.2026 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 23.06.2025 passed in Appeal No. NFAC/2013-14/10105557 by…

Astha Charitable Trust, Modasa vs. CIT(Exemption), Ahmedabad

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

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

…ory filings. It is a settled position of law that the principles of natural justice require that a reasonable and effective opportunity of being heard must be afforded. The Hon’ble Supreme Court in Andaman Timber Industries vs. Commissioner of Central Excise (281 CTR 241) has held that denial of opportunity to present one’s case amounts to violation of natural justice and vitiates the proceedings. Similarly, the Hon’ble Supreme Court in Tin Box Company v. CIT (249 ITR 216) has held that where proper opportunity is not granted, the matter should be restored to the file of the authority for fresh adjudication. 8.…

Chetan Mafatlal Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 7202/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 7198/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7197/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Ishwarlal Javahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7196/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Feb 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…