ITO- New Delhi v. Canyon Financial Services Ltd.
90 Taxmann.com 169Supreme Court of India2018#6735 most cited
What is ITO- New Delhi v. Canyon Financial Services Ltd. authority for?
Proceedings initiated without providing the assessee with an opportunity to be heard are void and bad-in-law, violating the principle of natural justice.
17
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.
Also referred to as
ITO v. Canyon Financial Services Ltd. · 90 Taxmann.com 169 · SC · principle of natural justice · void proceedings · bad-in-law · opportunity to be heard · statutory compliance