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.

How many judgments cite ITO v. M. Pirai Choodi?

211 judgments on BharatTax cite ITO v. M. Pirai Choodi (334 ITR 262), spanning 2012 to 2026.

Which sections of the Income Tax Act does ITO v. M. Pirai Choodi come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 133(6), Section 37(1), Section 132(4), Section 69A.

ITO v. M. Pirai Choodi (334 ITR 262)

Assistant Commissoner of Income-Tax vs. Thermax Ltd., Pune

In the result, the appeal of the assessee is partly allowed and

ITA 714/PUN/2014[2006-07]Status: DisposedITAT Pune13 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.509/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07 Thermax Limited, Vs. Dcit, Circle-10, 14, Mumbai Pune Road, Pune Wakdewadi, Pune – 411 003 Pan : Aaact3910D Appellant Respondent आयकर अपील सं. / Ita No.714/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07

Section 131(1)Section 132Section 133A

…iring it to produce the same. 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. 10. 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 assess…

Thermax Limited, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee is partly allowed and

ITA 509/PUN/2014[2006-07]Status: DisposedITAT Pune13 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.509/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07 Thermax Limited, Vs. Dcit, Circle-10, 14, Mumbai Pune Road, Pune Wakdewadi, Pune – 411 003 Pan : Aaact3910D Appellant Respondent आयकर अपील सं. / Ita No.714/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07

Section 131(1)Section 132Section 133A

…iring it to produce the same. 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. 10. 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 assess…