ITO v. M. Pirai Choodi

334 ITR 262Supreme Court of India2011#428 most cited

What is ITO v. M. Pirai Choodi authority for?

If an assessee was denied an adequate opportunity of being heard, including the right to cross-examine a witness, the assessment should be set aside and restored for fresh adjudication after affording due opportunity, even if the assessee failed to appear at an appellate stage. The Tribunal, in the interest of justice, should ensure such matters are re-adjudicated.

211

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2012 to 2026.

Also referred to as

ITO v. M. Pirai Choodi · natural justice · opportunity of being heard · right to cross-examine witness · assessment restoration · fresh adjudication · Tribunal powers · Section 143(3) · Section 147 · Section 133(6) · Supreme Court

Also reported as

20 Taxmann.com 733

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 37(1)Section 132(4)Section 69ASection 153ASection 68

Issues it is cited on

survey under section 133astatement under section 132(4)violation of natural justicesection 158share application moneysearch assessmentservice of noticeaccommodation entrysection 133section 133aincome-tax officersection 133(6)

Judgments citing ITO v. M. Pirai Choodi

Rajesh Umraosingh Pardeshi, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2932/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Dacs Electrosystems Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2835/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Income-Tax Officer, Ward - 5(1), Pune vs. M/S. Viraj Steels, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2591/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Hamadule Engineering Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2373/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Vinay Badera, Pune vs. Deputy Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2319/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

M/S. Viraj Steels, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5 (1), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2308/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

M/S. Viraj Steels, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2307/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Hemant Subhash Oswal, Pune vs. Income-Tax Officer, Ward - 5(5), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2192/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. Balraj Singh Mander, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 2065/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Kbk Chemical Engineering Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle 11(1), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1977/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

M/S. Prima Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1951/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

M/S. Aniket Trading Company, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

In the result, the appeal is partly allowed for statistical purposes

ITA 1914/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Assistant Commissioner of Income Tax, Circle -2, Nashik vs. Smt. Archana Prashant Sangai, Nashik

In the result, the appeal is partly allowed for statistical purposes

ITA 1881/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Mukeshkumar Pukhraj Mehta, Pune vs. Income-Tax Officer, Ward -8(3), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1736/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Assistant Commissioner of Income-Tax, Circle - 2, Solapur vs. M/S. Beekay Enterprises, Solapur

In the result, the appeal is partly allowed for statistical purposes

ITA 1689/PUN/2017[2012-13]Status: DisposedITAT Pune26 Sept 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Assistant Commissioner of Income-Tax, Circle - 2, Solapur vs. M/S. Beekay Enterprises, Solapur

In the result, the appeal is partly allowed for statistical purposes

ITA 1688/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1404/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1403/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Sukhlal Sajan Patil, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1365/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…

Assistant Commissioner of Income Tax vs. Chandrashekhar Ashok Joshi, Nashik

In the result, the appeal is partly allowed for statistical purposes

ITA 2991/PUN/2016[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…nt order u/s 144 of the Act. Under such circumstances, it is clear that the ratio decidendi in the case of Andaman Timber Industries (supra) is not applicable to the facts of the instant case. 30. The Hon’ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC) through the judgment rendered by three Hon’ble Judges and that too in the context of Income-tax, as against the judgment rendered in the case of Andaman Timber Industries (supra) delivered by two Hon’ble Judges in the context of Central Excise, was confronted with a situation in which the Hon’ble High Court set-aside the order of assessme…