Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati

Q: How many judgments cite Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati?

44 judgments on BharatTax cite Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati (8 SCC 519), spanning 2015 to 2025.

Q: Which sections of the Income Tax Act does Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati come up under?

It is most often cited in judgments turning on Section 153A, Section 153D, Section 143(3), Section 148, Section 147, Section 132.

8 SCC 519Reported decision2015#2657 most cited

What is Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati authority for?

Violation of natural justice principles does not warrant interference with assessment orders unless the assessee demonstrates prejudice caused by such violation. Irregularities in the completion of an assessment, where the initiation was valid, may be curable.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dharampal Satyapal Limited · violation of natural justice · prejudice · assessment orders · curable irregularity · valid initiation

Sections most often in play

Section 153A Section 153D Section 143(3)Section 148 Section 147 Section 132 Section 158BG Section 151

Issues it is cited on

section 136 section 43(3)section 193 section 196 section 37b section 255(4)section 114(e)section 158bg audi alteram partem section 271aab(1a)section 151(2)section 144ba

Judgments citing Dharampal Satyapal Limited v. Deputy Commissioner of Central Excise Gauhati

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

…he principles of natural justice, unless prejudice were shown 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 completio…

Sri M Madhava Gowda vs. Under Secretary to Government

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…NWAR ALI SARKAR AND ANOTHER (9) (1969)2 SCC 710 THE STATE OF RAJASTHAN AND ANOTHER vs M/S.GHASIRAM MANGILAL ETC. (10) (2007)10 SCC 342 STATE OF UTTAR PRADESH AND OTHERS vs DEEPAK FERTILIZERS AND PETROCHEMICAL CORPORATION LTD. (11) (2013)8 SCC 519 STATE OF MAHARASHTRA AND ANOTHER vs INDIAN HOTEL AND 15 RESTAURANTS ASSOCIATION AND OTHERS (12) (2007)6 SCC 317 GUPTA MODERN BREWERIES vs STATE OF J & K AND OTHERS (13) 2006 (4) Kar.L.J 700 THE KARNATAKA BANK LIMITED, MANGALORE AND OTHERS vs UNION OF INDIA (14) (2011)10 SCC 292 RANBAXY LABORATORIES LI…

M. Narayanappa vs. The State of Karnataka

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Federation of Wines Merchants Association vs. The State of Karnataka

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar