Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190High Court#3483 most cited

What is Hire Purchase (P.) Ltd. v. NFAC authority for?

Denial of a personal hearing to an assessee, especially when income is likely to be varied based on submitted evidence, is a breach of natural justice, even if the assessee's reply to a show-cause notice was considered.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also referred to as

Balraj Hire Purchase (P.) Ltd. v. NFAC · denial of personal hearing · principles of natural justice · show cause notice · draft assessment order · breach of natural justice · assessee's reply considered · income variation · requested personal hearing

Issues it is cited on

Judgments citing Hire Purchase (P.) Ltd. v. NFAC

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