Deputy Commissioner of Central Excise Gauhati (2015) 8 SCC 519; Managing Director, ECIL v. B. Karunakar

4 SCC 727Reported decision1993#2290 most cited

What is Deputy Commissioner of Central Excise Gauhati (2015) 8 SCC 519; Managing Director, ECIL v. B. Karunakar authority for?

Interference with assessment orders is not warranted on grounds of natural justice unless the assessee can demonstrate prejudice, and an irregularity in the completion of an assessment, where initiation was valid, may be curable.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati · Managing Director ECIL v. B Karunakar · natural justice · prejudice · assessment orders · irregularity · curable

Sections most often in play

Section 153ASection 153DSection 143(3)Section 148Section 147Section 132Section 158BGSection 151

Issues it is cited on

section 136section 43(3)section 193section 196section 37bsection 255(4)section 114(e)section 158bgaudi alteram partemsection 271aab(1a)section 151(2)section 144ba

Judgments citing Deputy Commissioner of Central Excise Gauhati (2015) 8 SCC 519; Managing Director, ECIL v. B. Karunakar

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1787/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Dec 2024AY 2013-2014

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…own by the Assessee, no interference with the assessment orders was warranted. Reliance was placed on the decisions in Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati (2015) 8 SCC 519; Managing Director, ECIL v. B. Karunakar (1993) 4 SCC 727; Haryana Financial Corporation v. Kailash Chandra Ahuja (2008) 9 SCC 31; State Bank of Patiala v. S.K. Sharma (1996) 3 SCC 364; P.D. Agrawal v. State of Bank of India (2006) 8 SCC 776 and State of U.P. v. Sudhir Kumar Singh. It was then submitted that where initiation was valid but completion was not correct, the order may not be invalid but only i…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1786/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…own by the Assessee, no interference with the assessment orders was warranted. Reliance was placed on the decisions in Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati (2015) 8 SCC 519; Managing Director, ECIL v. B. Karunakar (1993) 4 SCC 727; Haryana Financial Corporation v. Kailash Chandra Ahuja (2008) 9 SCC 31; State Bank of Patiala v. S.K. Sharma (1996) 3 SCC 364; P.D. Agrawal v. State of Bank of India (2006) 8 SCC 776 and State of U.P. v. Sudhir Kumar Singh. It was then submitted that where initiation was valid but completion was not correct, the order may not be invalid but only i…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…context of prejudice, the Court, referring to the decision in Jankinath Sarangi v. State of Orissa [1969] 3 SCC 392, and in the case of K. L. Tripathi v. State Bank of India [1984] 1 SCC 43, as also in the case of Managing Director, ECIL v. B Karunkar [1994] 4 SCC 727, held that principles of natural justice cannot be reduced to any hard and fast formulae. The relevant observations in that regard are required to be noted which read thus:- "28. The decisions cited above make one thing clear, viz., principles of natural justice cannot be to reduced to any hard and fast formulae. As said in Russell c. Duke of Norfo…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…context of prejudice, the Court, referring to the decision in Jankinath Sarangi v. State of Orissa [1969] 3 SCC 392, and in the case of K. L. Tripathi v. State Bank of India [1984] 1 SCC 43, as also in the case of Managing Director, ECIL v. B Karunkar [1994] 4 SCC 727, held that principles of natural justice cannot be reduced to any hard and fast formulae. The relevant observations in that regard are required to be noted which read thus:- "28. The decisions cited above make one thing clear, viz., principles of natural justice cannot be to reduced to any hard and fast formulae. As said in Russell c. Duke of Norfo…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…een held that application of the doctrine of prospective overruling has been extended to the interpretation of the ordinary statutes as well. The Hon’ble Supreme Court in the case of Managing Director Ecil Hyderabad Etc. Etc. vs. B. Karunakar Etc. Etc. (1993) 4 SCC 727 has observed: “Accepting the lead given in the above decision, this Court has since extended the doctrine to the interpretation of ordinary statutes as well. In Waman Rao v. Union of India, (1981) 2 SCR 1 : (AIR 1981 SC 271), the question involved was of the validity of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 and again t…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…een held that application of the doctrine of prospective overruling has been extended to the interpretation of the ordinary statutes as well. The Hon’ble Supreme Court in the case of Managing Director Ecil Hyderabad Etc. Etc. vs. B. Karunakar Etc. Etc. (1993) 4 SCC 727 has observed: “Accepting the lead given in the above decision, this Court has since extended the doctrine to the interpretation of ordinary statutes as well. In Waman Rao v. Union of India, (1981) 2 SCR 1 : (AIR 1981 SC 271), the question involved was of the validity of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 and again t…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…een held that application of the doctrine of prospective overruling has been extended to the interpretation of the ordinary statutes as well. The Hon’ble Supreme Court in the case of Managing Director Ecil Hyderabad Etc. Etc. vs. B. Karunakar Etc. Etc. (1993) 4 SCC 727 has observed: “Accepting the lead given in the above decision, this Court has since extended the doctrine to the interpretation of ordinary statutes as well. In Waman Rao v. Union of India, (1981) 2 SCR 1 : (AIR 1981 SC 271), the question involved was of the validity of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 and again t…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…een held that application of the doctrine of prospective overruling has been extended to the interpretation of the ordinary statutes as well. The Hon’ble Supreme Court in the case of Managing Director Ecil Hyderabad Etc. Etc. vs. B. Karunakar Etc. Etc. (1993) 4 SCC 727 has observed: “Accepting the lead given in the above decision, this Court has since extended the doctrine to the interpretation of ordinary statutes as well. In Waman Rao v. Union of India, (1981) 2 SCR 1 : (AIR 1981 SC 271), the question involved was of the validity of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 and again t…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…een held that application of the doctrine of prospective overruling has been extended to the interpretation of the ordinary statutes as well. The Hon’ble Supreme Court in the case of Managing Director Ecil Hyderabad Etc. Etc. vs. B. Karunakar Etc. Etc. (1993) 4 SCC 727 has observed: “Accepting the lead given in the above decision, this Court has since extended the doctrine to the interpretation of ordinary statutes as well. In Waman Rao v. Union of India, (1981) 2 SCR 1 : (AIR 1981 SC 271), the question involved was of the validity of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 and again t…

M/S. Kasturi Rashi Developers, Pune vs. Income-Tax Officer, Ward - 5(3), Pune

In the result, the appeal is dismissed

ITA 1961/PUN/2017[2007-08]Status: DisposedITAT Pune07 Mar 2022AY 2007-08

Bench: Shri R.S. Syal

Section 131Section 132(4)Section 147Section 148

…es, the assessee cannot claim any violation of principles of natural justice. 28. I am reminded of the judgment of the Hon’ble Supreme Court delivered by a five Hon’ble judges-bench in Managing Director, ECIL and others Vs. B. Karnakumar and others (1993) 4 SCC 727 holding that if after hearing parties, the 34 M/s. Kasturi Rashi Developers Court/Tribunal comes to the conclusion that the non-supply of the report would have made no difference to the ultimate findings and the punishment given, the Court/Tribunal should not interfere with the order of punishment by mechanically setting-aside the order of pun…