Ayaaubkhan Noorkhan Pathan v. State of Maharashtra

4 SCC 465Reported decision2013#3588 most cited

What is Ayaaubkhan Noorkhan Pathan v. State of Maharashtra authority for?

An assessment order is unsustainable if the opportunity for effective cross-examination is not provided, as it violates the principles of natural justice.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2025.

Also referred to as

Ayaaubkhan Noorkhan Pathan · principles of natural justice · effective cross-examination · violation of natural justice · assessment order · income tax assessment · cross-examination · natural justice principles · rule of law

Sections most often in play

Section 10(38)Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 148ASection 149

Issues it is cited on

section 153(c)section 2(40)fresh tangible materialprice riggingviolation of natural justicepaper companybogus long term capital gainbogus ltcgregular assessmentshort term capital gainsmere change of opinionlive link

Judgments citing Ayaaubkhan Noorkhan Pathan v. State of Maharashtra

Deputy Commissioner of Income Tax, Jalgaon vs. Taradevi Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…ng Authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable." (emphasis supplied) 7.6 Hon'ble Supreme Court of India in the case of Ayaaubkhan Noorkham Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross examination is an integr…

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…ng Authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable." (emphasis supplied) 7.6 Hon'ble Supreme Court of India in the case of Ayaaubkhan Noorkham Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross examination is an integr…

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Respondent: S/Shri Suchek Anchaliya and
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…ing Authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable." (emphasis supplied) 7.6 Hon'ble Supreme Court of India in the case of Ayaaubkhan Noorkham Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross examination is an integr…

Deputy Commissioner of Income Tax, Jalgaon vs. Taradevi Ratanlal Bafna, Jalgaon

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

ITA 499/PUN/2025[2018-19]Status: DisposedITAT Pune24 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 139(1)Section 143(3)Section 147Section 148Section 148ASection 68Section 69C

…ross-examine Naresh Jain, even if his statement was not used as sole evidence. There is a plethora of judicial decisions in favour of the appellant. The hon'ble Supreme Court of India in the case of Ayaaubkhan Noorkham Pathan v. State of Maharashtra & others (4 SCC 465), has held that the opportunity of cross-examination should be made available, and it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross examination is a part and p…

Ram Dhan Yadav, Chomu Jaipur vs. Income Tax Officer, ITO 7(3), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 369/JPR/2023[2008-09]Status: DisposedITAT Jaipur20 Feb 2024AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajesh Soni (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 143(3)Section 144Section 147Section 148Section 69B

…nd strikes at the very foundation of the assessment and, therefore, renders the assessment order passed by the AO not sustainable. • The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross- examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integ…

Ram Dhan Yadav, Chomu Jaipur vs. ITO, WD 7(3), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 366/JPR/2023[2007-2008]Status: DisposedITAT Jaipur20 Feb 2024AY 2007-2008

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajesh Soni (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 143(3)Section 144Section 147Section 148Section 69B

…nd strikes at the very foundation of the assessment and, therefore, renders the assessment order passed by the AO not sustainable. • The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross- examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integ…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1194/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1193/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1192/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1191/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1190/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1189/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1188/MUM/2021[2012-13]Status: DisposedITAT Mumbai28 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

P Mittal Manufacturing Pvt. Ltd., New Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6906/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Jul 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Anmol Sinha, Adv. & Sh. AshviniFor Respondent: Shri S.L. Anuragi, Sr. DR

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross- examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integ…

Prity Gupta, Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8245/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…

Nishank Gupta, New Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8244/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…

Prem Rattan Gupta, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8223/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…

Vishal Kashyap, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8221/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…

Kamlesh Rani, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8218/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…

Aashna Capital Services (P) Ltd., Gurgaon vs. ITO, Ward- 1(2), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7710/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…HAIRMAN SHRI G.C. MISHRA : MEMBER JUDGEMENT FPA-FE-01/DLI/2018, FPA-FE-03/DLI/2018, FPA-FE- 04/DLI/2018 & FPA-FE-05/DLI/2018 “54. “The Hon‟ble Supreme Court of India in the case of Ayaaubkhan Noorkhan Pathan v. State of Maharashtra & others reported in (2013) 4 SCC 465, has inter alia held that the opportunity of cross-examination be made available, but it should be one of effective cross-examination, so as to meet the requirement of the principles of natural justice. In the absence of such an opportunity, it cannot be held that the matter has been decided in accordance with law, as cross-examination is an integr…