Chandrakant Dharia v. ITO

469 ITR 262Reported decision#3485 most cited

What is Chandrakant Dharia v. ITO authority for?

An adverse assessment order cannot be passed without granting an opportunity of personal hearing to the taxpayer. Where income is to be varied based on evidence, a personal hearing is mandatory.

34

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

Also referred to as

Chandrakant Dharia v. ITO · 469 ITR 262 · principles of natural justice · personal hearing · draft assessment order · final assessment order · adverse order · opportunity of hearing

Sections most often in play

Section 1961Section 1963Section 153CSection 250Section 253(1)Section 143(3)Section 153ASection 253(1) of the Income-tax Act

Issues it is cited on

section 253(1)draft assessment orderfirst appealdelay in filing appealfinal assessment ordersection 153csection 153asection 250personcompanynfacsection 143(3)

Judgments citing Chandrakant Dharia v. ITO

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 64/PAN/2023[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 63/PAN/2023[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 62/PAN/2023[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 129/PAN/2023[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 128/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 127/PAN/2023[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 126/PAN/2023[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belagaum vs. Deputy Commissioner of Income Tax, Central Circle, Belgavi

ITA 125/PAN/2023[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 124/PAN/2023[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Nidhi Bar and Restaurant, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 122/PAN/2022[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Nidhi Bar and Restaurant, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 121/PAN/2022[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Nidhi Bar and Restaurant, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 120/PAN/2022[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Nidhi Bar and Restaurant, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 119/PAN/2022[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…

Nidhi Bar and Restaurant, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 118/PAN/2022[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…Consequently it was held that, an adverse order cannot be passed without granting an opportunity of personal hearing to the taxpayer. A similar ratio also reiterated by the Hon’ble Jurisdictional Bombay High Court in ‘Nikhil Chandrakant Dharia Vs ITO’ [2024, 469 ITR 262]. 12. Further in a case where a show cause notice- cum-draft assessment order was replied by written submission accompanying therewith a request for personal hearing before passing final assessment order. The order of assessment however was passed ITAT-Panaji Page 9 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 without according a p…