H.R. Mehta v. ACIT

387 ITR 561High Court2016#550 most cited

What is H.R. Mehta v. ACIT authority for?

An assessment order is unsustainable if the Assessing Officer denies the assessee the opportunity to cross-examine deponents whose statements are relied upon or fails to provide the material used against them, as this violates principles of natural justice.

175

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

H.R. Mehta v. ACIT · 387 ITR 561 · cross-examination · natural justice · assessment validity · material relied upon · denial of opportunity · section 143(3) · section 153A · section 147

Sections most often in play

Section 143(3)Section 250Section 153ASection 245D(4)Section 245D(6B)Section 69Section 263Section 147

Issues it is cited on

settlement applicationsection 245d(4)section 245dsection 245section 24regular assessmentaccommodation entrysection 133agenuineness of the transactionunexplained investmentsection 131undisclosed income

Judgments citing H.R. Mehta v. ACIT

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Jammu Metallic Oxides Private Limited, Kota

ITA 1208/JPR/2018[2010-11]Status: DisposedITAT Jaipur14 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Jammu Metallic Oxides Private Limited, Kota

ITA 1191/JPR/2018[20111-12]Status: DisposedITAT Jaipur14 Feb 2019
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S. Jammu Metallic Oxides Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1055/JPR/2018[2010-11]Status: DisposedITAT Jaipur14 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Tirupati Balaji Estate Private Limited., Kota

ITA 1209/JPR/2018[2011-12]Status: DisposedITAT Jaipur12 Feb 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Tirupati Balaji Estate Private Limited., Kota

ITA 1190/JPR/2018[2010-11]Status: DisposedITAT Jaipur12 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Edila Business World Pvt. Ltd., Kota

ITA 1105/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…n, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta ITA Nos. 1050, 1051 & 1105/JP/2018 35 M/s Edila Business World Pvt. Ltd. Vs DCIT vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1096/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S. Tirupati Balaji Estate Private Limited., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1054/JPR/2018[2010-11]Status: DisposedITAT Jaipur12 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S. Edila Business World Pvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1051/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…n, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta ITA Nos. 1050, 1051 & 1105/JP/2018 35 M/s Edila Business World Pvt. Ltd. Vs DCIT vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S. Edila Business World Pvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1050/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…n, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta ITA Nos. 1050, 1051 & 1105/JP/2018 35 M/s Edila Business World Pvt. Ltd. Vs DCIT vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1028/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1027/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- “11. We have therefore proceeded to hear and decide the matter unassisted by the revenue. In the course of his submissions Mr. Tralshawala had pressed into service inter alia the decision of the Calcutta High Court in Mather & Pl…

Naseem Saad, New Delhi vs. ITO, Ward-46(5), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 208/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…

Naseem Zafar, New Delhi vs. ITO, Ward-46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 207/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…

Nazia Zafar, Delhi vs. ITO, Ward- 46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 8093/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…

Daya Bansal, Delhi vs. ACIT, Circle- 48(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7806/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…