Dr. K. Nedunchezhian v. Deputy Commissioner of Income-tax

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

In the result, the appeal of the assessee is partly allowed

…is sustainable but not found to be proper u/s 41(1). Hence, the addition is being made u/s 56(2)(vii) of the Income Tax Act. High Court Of Madras in the case of Dr. K. Nedunchezhian Vs. Deputy Commissioner of Income-tax [2006] 153 Taxman 183 (Madras)/[2005] 274 ITR 37 (Madras)/[2005] 199 CTR 301 (Madras) [27-01-2005] held as under- x x x x Relying on the above decisions and as per the Provisions of Income Tax Act, it is held that the Commissioner (Appeals) has been vested with sufficient powers to decide the appeal on the merits on all aspects in order to render justice by virtue of exercise of the appellate…

Venkateshwara Wires Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

…sessee to furnish reply. This was held as denial of opportunity. Denial of opportunity may make an order void. Limitation of time cannot stand in the way of not giving adequate opportunity. The principle is inviolable. (g) Nedunchezhian (Dr K) Vs DCIT (2005) 274 ITR 37 (Mad) Opportunity should be a reasonable one, reasonable time should be given to the assessee to furnish his reply. (c) The Learned CIT(A) sustained the additions violating the principles of equity and justice It is submitted that not only the Learned Assessing Officer, but the Learned CIT(A) has also acted in violation of the principles of equity…

Income Tax Officer, Ward-1(2), Jaipur vs. Mukesh Kumar Soni, Jaipur

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

…ll not be penalized by a decision effecting his rights or legitimate expections; unless he has been given prior notice of the case against him and a fair opportunity to answer the same and to present his own view point. 16. Nedunchezhian (Dr K) Vs DCIT (2005) 274 ITR 37 (Mad) Opportunity should be a reasonable one , reasonable time should be given to the assessee to furnish his reply. 17. Bhagat Dharam chand Prem Sagar Cheritable Trust (2005) 274 ITR 443 (P&H) An Opportunity which is earlier granted cannot justify lack of reasonable opportunity during last occasion. 18. Dwijendra Kumar Bhattacharjee Vs Superinten…