K.T. Shaduli v. State of Kerala

29 STC 44Supreme Court of India1972#17536 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2019.

Judgments citing K.T. Shaduli v. State of Kerala

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…and the right of cross-examination has been held to be an essential ingredient of reasonable opportunity to be afforded to an assessee. The Ld. AR, in support of his contention, placed reliance on the judgment in the case of K.T. Shaduli vs State of Kerala 29 STC 44 (SC) wherein the view of the Hon’ble Kerala High Court was upheld by the Hon’ble Supreme Court. The Ld. AR also placed reliance on the judgment in the case of Vasanji Ghela& Co. vs Commissioner of Sales Tax 40 STC 544 (Bom.). 4.0 In reply, the Ld. DR supported the order passed by the AO and the Ld. CIT (A). It was contended that the AO has passed…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…and the right of cross-examination has been held to be an essential ingredient of reasonable opportunity to be afforded to an assessee. The Ld. AR, in support of his contention, placed reliance on the judgment in the case of K.T. Shaduli vs State of Kerala 29 STC 44 (SC) wherein the view of the Hon’ble Kerala High Court was upheld by the Hon’ble Supreme Court. The Ld. AR also placed reliance on the judgment in the case of Vasanji Ghela& Co. vs Commissioner of Sales Tax 40 STC 544 (Bom.). 4.0 In reply, the Ld. DR supported the order passed by the AO and the Ld. CIT (A). It was contended that the AO has passed…

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…orated by any material. The issue has been considered by various authorities and the right of cross-examination has been considered an essential ingredient of reasonable opportunity to be afforded to an assessee. In the case of K.T. Shaduli vs State of Kerala 29 STC 44, the view of the Hon'ble Kerala High Court was upheld by the Hon'bte Supreme Court. This decision is reported in 39 STC 478. In the case of Vasanji Ghela & Co. vs Commissioner of Sales Tax 40 STC 544, the Hon'ble Bombay High Court has considered various authorities and has held as under: "Held, that on the facts and circumstances of the case, the o…

M/S P. R. Rolling Mills P. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 529/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Jul 2018AY 2014-15

Bench: The Itat By Taking Following

For Appellant: Shri Manish Agarwal (CA) &For Respondent: Smt. Seema Meena (JCIT-DR)
Section 35Section 35(1)Section 35(1)(ii)

…e to cross- examine the authors of those books. When such a request was made it was incumbent on the officer to afford opportunity to the assessee to cross-examine the authors of those books as was laid down by this Court in Shaduli vs. State of Kerala (1972) 29 STC 44, which was confirmed by the Supreme Court in State of Kerala vs. Shaduli (1977) 39 STC 478.” CIT vs. EASTERN COMMERCIAL ENTERPRISES (1994) 210 ITR 0103 “As a matter of fact, the right to cross-examine a witness adverse to the assessee is an indispensable right and the opportunity of such cross-examination is one of the corner-stones of natural ju…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…akeshwari Cotton Mills v. C1T [1954] 26 ITR 775 (SC), wherein, the right of examination has been considered as an essential ingredient of reasonable opportunity to be afforded to an assessee. Furthermore, in the case of K.T. Shaduli vs State of Kerala (1972) [29 STC 44], the Hon'ble Kerala High Court reiterated the aforesaid view. Here it is relevant to highlight that the judgment of the Hon'ble Kerala High Court has been affirmed by the Hon'ble Apex Court in State of Kerala Versus KT, Shaduli Yusuf [39 STC 478] (SC). Also, the Hon'ble jurisdictional High Court has also applied the said principle in the case of C…

K.T. Shaduli v. State of Kerala (29 STC 44) — Cited in 5 Judgments | BharatTax