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

Rekha Maheshwari, New Delhi vs. ITO, Ward- 55(1), New Delhi

In the result, the assessees’s appeal is partly allowed

ITA 43/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Ms. Rekha Maheswari, Vs. Ito, Ward 55(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…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…

Rima Maheshwari, New Delhi vs. ITO, Ward- 61(2), New Delhi

In the result, both the appeals filed by the assessees are partly allowed

ITA 7211/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…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…

Vinesh Maheshwari, New Delhi vs. ITO, Ward- 61(3), New Delhi

In the result, both the appeals filed by the assessees are partly allowed

ITA 7210/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…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…

Surender Kumar, New Delhi vs. ITO, Ward-39(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 8219/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Surender Kumar, Vs. Ito, Ward 39(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

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

…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…

Amit Garg, Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, the assessees’s appeal is partly allowed

ITA 2724/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Amit Garg, Vs. Ito, Ward 10(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aahpg2528C) (Appellant) (Respondent)

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

Naseem Saad, New Delhi vs. ITO, Ward-46(5), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 208/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 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 integ…

Naseem Zafar, New Delhi vs. ITO, Ward-46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 207/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 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 integ…

Nazia Zafar, Delhi vs. ITO, Ward- 46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 8093/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 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 integ…

Daya Bansal, Delhi vs. ACIT, Circle- 48(1), New Delhi

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

ITA 7806/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…AIRMAN 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…

Amitabh Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

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

ITA 7804/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…AIRMAN 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…

Anjul Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

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

ITA 7802/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…AIRMAN 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…

D Siddayya vs. The State of Karnataka

WP/106417/2016HC Karnataka21 Sept 2017

Bench: The Hon’Ble Mr. Justice K. Somashekar

…is assessed to Sales Tax; (iv) He/ She or either of his/ her parents/ guardian or both together owns more than 8 hectares or dry land or its equivalent. 25 24. Learned Senior Counsel appearing for the respondent No.6 has placed reliance on (2013) 4 SCC 465 – Ayaaubkhan Noorkhan Pathan Vs. State of Maharashtra and others wherein it is held as under: “Once the complainant who challenged the caste certificate under the garb of acting as a public spirited person espousing cause of STs deprived of their right of being considered for appointment, he should have acted seriously and adduced cogent ma…

Ravindran @ John vs. Superintendent of Customs

Crl.A. No.-001201-001201 - 2005Supreme Court14 May 2007
For Respondent: The Superintendent of Customs
Section 42(2)Section 8

…t legal position. Even where independent evidence is not examined in the course of the trial the effect is that the evidence of the official witnesses may be approached with suspicion and the Court may insist on corroboration of their evidence. In (2000) 4 SCC 465 Koluttumottil Razak Versus State of Kerala this Court observed:- "In the present case, unfortunately, apart from the evidence of the police officers there is absolutely no independent evidence to ensure confidence in our mind that the search was in fact conducted by PW \0261 as he has claimed. As his evidence is required to be approached wi…