Moti Lal Padampat Udyog Ltd. v. CIT

160 Taxmann 233High Court2007#3323 most cited

What is Moti Lal Padampat Udyog Ltd. v. CIT authority for?

The right to cross-examine is not mandatory under income-tax law if the evidence collected by the Assessing Officer is documentary or collateral in nature and the assessee has been provided with copies and an opportunity to respond.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Moti Lal Padampat Udyog Ltd. v. CIT · CIT v. Moti Lal Padampat Udyog Ltd. · cross examination · income tax law · documentary evidence · collateral evidence · opportunity to controvert · assessment validity · section 132 · section 143

Also reported as

293 ITR 565

Sections most often in play

Section 132Section 10(38)Section 68Section 132(4)Section 143(2)Section 153ASection 69Section 142(1)

Issues it is cited on

arbitrary and capricioussection 132(1)(a)circular tradingaudi alteram partemsection 158b(b)section 158bb(1)bogus long term capital gainsection 158bdbogus ltcgprotective assessmentsection 158bbpanchnama

Judgments citing Moti Lal Padampat Udyog Ltd. v. CIT

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 715/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 713/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 712/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 707/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 706/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 709/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Shri Puneet Jain, Meerut vs. ITO, Meerut

In the result, the appeal of the assessee in ITA No

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…arties may not be disclosed. However, the assessee must be confronted with the evidences gathered from any confidential source and the opportunity to the assessee must be offered. Hon’ble Allahabad High Court in the case of Motilal Padampat Udyog Ltd. vs CIT 293 ITR 565 after considering the judgment of Hon’ble Supreme Court in the case of Krishna Chand Chela Ram vs. CIT has held that right of cross examination from whom the AO has collected the evidence is not required under the income tax law and such assessment was valid under the Act. In the instant case, the copies of the rough cash books and the statements…

Shri Abdur Rashid, Aligarh vs. Deputy Commissioner of Income-Tax, Circle, Lucknow

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 146/LKW/2018[2009-10]Status: DisposedITAT Lucknow08 Mar 2019AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Deepak Singh, AdvocateFor Respondent: Shri C. K. Singh, D.R
Section 131Section 132Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.145 & 146/LKW/2018 Assessment Year: 2009-10 Abdur Rashid v. DCIT C/o Deepak Singh, Advocate International Taxation 2, Court of Wards Compound Circle Aligarh Lucknow TAN/PAN:AQUPR8710L (Appellant) (Respondent) Appellant by: Shri Deepak Singh, Advocate Respondent by: Shri C. K. Singh, D.R. Date of hearing: 07 03 2019 Date of pronouncement: 08 03 2019 O R D E R PER A. D. JAIN, V.P.: These are assessee’s appeals against the orders of the ld. CIT(A)-2, Noida dated 27/1…

Shri Abdur Rashid, Aligarh vs. Deputy Commissioner of Income-Tax, Circle, Lucknow

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 145/LKW/2018[2009-10]Status: DisposedITAT Lucknow08 Mar 2019AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Deepak Singh, AdvocateFor Respondent: Shri C. K. Singh, D.R
Section 131Section 132Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.145 & 146/LKW/2018 Assessment Year: 2009-10 Abdur Rashid v. DCIT C/o Deepak Singh, Advocate International Taxation 2, Court of Wards Compound Circle Aligarh Lucknow TAN/PAN:AQUPR8710L (Appellant) (Respondent) Appellant by: Shri Deepak Singh, Advocate Respondent by: Shri C. K. Singh, D.R. Date of hearing: 07 03 2019 Date of pronouncement: 08 03 2019 O R D E R PER A. D. JAIN, V.P.: These are assessee’s appeals against the orders of the ld. CIT(A)-2, Noida dated 27/1…

Neeraj Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1485/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1482/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1476/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1414/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2018AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1412/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Genom Biotech Pvt Ltd., Mumbai vs. ACIT CC -40, Mumbai

In the result, all the appeals of the assessee and the appeals of the revenue are treated as partly allowed

ITA 4656/MUM/2014[2003-04]Status: DisposedITAT Mumbai14 Mar 2018AY 2003-04

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 143(2)Section 143(3)Section 153A

…ence which has not been subjected to cross examination. The range of natural justice is wide and whether or not there has been violation of natural justice would depend on the facts and circumstances of the case. In the case of Motilal Padampat Udyog vs. CIT (293 ITR 565), the Hon’ble Allahabad High Court has held that when the assessee has submitted his reply to the statements recorded from the partners and since the assessee got the opportunity to controvert the material gathered against him, there had been compliance with principles of natural justice. (m) The assessee has contended that the invocation of Exc…