Director, ECIL v. B. Karunakar (1993) 4 SCC 727; Haryana Financial Corporation v. Kailash Chandra Ahuja

3 SCC 364Reported decision1996#1210 most cited

What is Director, ECIL v. B. Karunakar (1993) 4 SCC 727; Haryana Financial Corporation v. Kailash Chandra Ahuja authority for?

Procedural irregularities, especially where initiation was valid but completion was flawed, are often curable and may not automatically invalidate an entire order. This principle, tied to natural justice, means minor defects in procedure can be remedied without voiding the proceedings.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2011 to 2025.

Also referred to as

Director ECIL v. B. Karunakar · ECIL B Karunakar · curable procedural irregularity · validity of order · natural justice · audi alteram partem · prejudice rule · assessment procedure defect · Section 143(3) · Section 147 · Section 153A · Section 153D

Sections most often in play

Section 143(3)Section 153ASection 153DSection 148Section 147Section 132Section 158BGSection 142(1)

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 Director, ECIL v. B. Karunakar (1993) 4 SCC 727; Haryana Financial Corporation v. Kailash Chandra Ahuja

Principal Commissioner of Income Tax, Siliguri vs. Prakasho Devi Saria

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax, Central-1, Kolkata vs. Krishna Kumar Parsuramka

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax Asansol Kolkata vs. Rakesh Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax Central -1, Kolkata vs. Suraj Sahana

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-15, Kolkata vs. Smt. Babita Agarwal

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-18, Kolkata vs. Sri Vikash Goel

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Pr CIT 9, Kolkata vs. Manisha Tikmani

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-Siliguri vs. Shekhar Agarwal

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax 9, Kolkata vs. Puspa Devi Tikmani

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-9, Kolkata vs. Gitesh Tikmani

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-5, Kolkata vs. Pooja Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax 13 Kolkata vs. Smt Ganapati Devi Agarwal

In the result, these appeals are allowed and the substantial

ITAT/34/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-5, Kol vs. Sunita Goyal

In the result, these appeals are allowed and the substantial

ITAT/78/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax Siliguri vs. Nitin Kumar Agarwal

In the result, these appeals are allowed and the substantial

ITAT/36/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala HUF

In the result, these appeals are allowed and the substantial

ITAT/89/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax Kol 5 vs. Ranjika Gupta

In the result, these appeals are allowed and the substantial

ITAT/80/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax Siliguri vs. Neetu Agarwal

In the result, these appeals are allowed and the substantial

ITAT/3/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax vs. Nand Kishore Agarwala

In the result, these appeals are allowed and the substantial

ITAT/22/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…

Principal Commissioner of Income Tax-9, Kolkata vs. M/S. Gopal Prasad Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/153/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t must depend on the circumstance of each case and must also depend on the statute under which the allegations are being enquired into. Thus, by referring to the above decisions, it is 28 (1996) 3 SCC 364 29 AIR 1967 Cal 80 30 AIR 1967 SC 122 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 36 of 150 submitted when the statements recorded during the investigation were not against the assessee, they are not entitled to claim any right of cross examination. The next submission of Mr. Rai is on the powers of the Appellate Tribunal under Section 254…