COMMISSIONER OF INCOME TAX v. BIJU PATNAIK HIGH COURT OF ORISSA

190 ITR 396High Court1991#4991 most cited

What is COMMISSIONER OF INCOME TAX v. BIJU PATNAIK HIGH COURT OF ORISSA authority for?

An ex-parte statement recorded under section 131 cannot be used against an assessee without giving them an opportunity to present rebuttal evidence, as doing so violates the principles of natural justice and vitiates the assessment order.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v Biju Patnaik · 190 ITR 396 · section 131 · ex-parte statement · opportunity to rebut · principles of natural justice · assessment order vitiated · witness deposition · addition based on deposition

Sections most often in play

Section 115BBESection 143(3)Section 131Section 68Section 69ASection 139Section 144Section 153A

Issues it is cited on

retracted statementaddition under section 68section 127on-moneyloose paperssection 131unexplained expenditureshare application moneydocuments seizedsection 145undisclosed incomeunexplained money

Judgments citing COMMISSIONER OF INCOME TAX v. BIJU PATNAIK HIGH COURT OF ORISSA

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

ITA 293/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…ross examine the witness is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. The ld. A/R has also relied upon the decision of Hon’ble Orissa High Court in the case of CIT vs. Biju Patnaik, 190 ITR 396 (Ori.) and submitted that if an order is passed without giving reasonable opportunity to the assessee to rebut the statement of the witness, it is in violation of principles of natural justice. The ld. A/R has also relied upon various decisions on this point. In support of his contention that the document as relied upon by the AO for making th…

DCIT Cir 3(3)(2), Mumbai vs. Tulip Hotels P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5151/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Mar 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cir 3(3)(2) Vs. M/S. Tulip Hotels Pvt.Ltd., R.No.609, 6Th Floor Chandermukhi Building Aayakar Bhavan (Basement), Behind The M.K.Road, Oberoi Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No. Aaact9446Q Appellant) .. Respondent)

Section 10Section 143Section 143(3)Section 14A

…material available on record. Application of mind is the sine qua non for forming the opinion. ii. CIT vs Daulat Ram Rawat Mull (87 ITR 349)(SC): It was held that assessee was not required to prove the source of the source. 37 M/s.Tulip Hotels Pvt.Ltd., iii. 190 ITR 396 (Bom): It was held that the assessee having discharged the initial burden, by giving complete name and address of the bankers and confirmation letters, it was for the Income-tax Officer to show that the explanation rendered by the assessee was not true. iv. CIT v. Lovely Exports (P.) Ltd. [Appln No. 11993 of 2007, dated 11-1-2008]: If the share a…

ITO 3(3)(4), Mumbai vs. Harsh Dalmia, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 7459/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 Oct 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)

Section 68

…to the 4 Shri Harsh Dalmia material available on record. Application of mind is the sine qua non for forming the opinion. ii. CIT vs Daulat Ram Rawat Mull (87 ITR 349) (SC): It was held that assessee was not required to prove the source of the source. iii. 190 ITR 396 (Born): It was held that the assessee having discharged the initial burden, by giving complete name and address of the bankers and confirmation letters, it was for the Income-tax Officer to show that the explanation rendered by the assessee was not true. CIT v. Lovely Exports (P.) Ltd. [App/n No. 11993 of 2007, iv. dated 11- 1 -2008]: If the sh…