Chairman, Board of Mining Exam & Chief\nInspector of Mines v. Ramjee

Jewels Emporium A Legacy, Jaipur vs. ACIT, CC-1, Jaipur

In the result, the appeal of the assessee stands allowed

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

…appellant before the Assessing Officer to summon Shri Praveen Jain for his cross-examination. We may at this juncture usefully refer to the observations of the Supreme Court in Chairman, Board of Mining Examination & Chief Inspector of Mines v. Ramjee, [1977] 2 SCC 256 wherein concept of natural justice was succinctly summarized in the following terms: "xxxxxxxxxx Natural justice is no unruly horse, no lurking land mine, nor a judicial cure-all. If fairness is shown by the decision-maker to the man proceeded against, the form, features and the fundamentals of such essential processual propriety being conditioned…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

…2 taxmann.com 67 (SC)[01-08-2022] as under:- 7. It is settled law that 'principle of natural justice is no unruly horse and no lurking land mine' as held by Mr. Justice Krishna lyer in Chairman, Board of Mining Exam & Chief Inspector of Mines v. Ramjee [1977] 2 SCC 256. In fact, in S. Tikara v. State of M.P. AIR 1997 SC 1691, it has been held that the principles of natural justice cannot be petrified or fitted into rigid moulds. They are flexible and turn on the facts and circumstances of each case. Consequently, the questions that arise are whether there has been any unfair deal by the respondent? It is held by…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Centralcircle-2, Jaipur

…2 taxmann.com 67 (SC)[01-08-2022] as under:- 7. It is settled law that 'principle of natural justice is no unruly horse and no lurking land mine' as held by Mr. Justice Krishna lyer in Chairman, Board of Mining Exam & Chief Inspector of Mines v. Ramjee [1977] 2 SCC 256. In fact, in S. Tikara v. State of M.P. AIR 1997 SC 1691, it has been held that the principles of natural justice cannot be petrified or fitted into rigid moulds. They are flexible and turn on the facts and circumstances of each case. Consequently, the questions that arise are whether there has been any unfair deal by the respondent? It is held by…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…taxmann.com 67 (SC)[01-08-2022] as under:- 7. It is settled law that 'principle of natural justice is no unruly horse and no lurking land mine' as held by Mr. Justice Krishna lyer in Chairman, Board of Mining Exam & Chief Inspector of Mines v. Ramjee [1977] 2 SCC 256. In fact, in S. Tikara v. State of M.P. AIR 1997 SC 1691, it has been held that the principles of natural justice cannot be petrified or fitted into rigid moulds. They are flexible and turn on the facts and circumstances of each case. Consequently, the questions that arise are whether there has been any unfair deal by the respondent? It is held by…