Gorkha Security Services v. Govt. (NCT of Delhi)

9 SCC 105Reported decision2014#3400 most cited

What is Gorkha Security Services v. Govt. (NCT of Delhi) authority for?

A show cause notice must inform the noticee of the precise case against them so they can respond. This is a fundamental principle of natural justice.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Gorkha Security Services v. Govt. (NCT of Delhi) · show cause notice · natural justice · opportunity to be heard · precise case

Judgments citing Gorkha Security Services v. Govt. (NCT of Delhi)

Principal Commissioner of Income Tax Asansol Kolkata vs. Rajesh Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax-5, Kolkata vs. Shri Mahendra Kumar Periwal

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax, Siliguri vs. Sri Satya Narayan Saria

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax-5, Kolkata vs. Jemish Shah

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax vs. Mukesh Saraogi (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax-12, Kolkata vs. Mukta Agarwal

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Principal Commissioner of Income Tax, Burdwan vs. Bijaya Tah

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

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

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

Gorkha Security Services v. Govt. (NCT of Delhi) (9 SCC 105) — Cited in 34 Judgments | BharatTax