Munna Lal Murlidhar v. CIT

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

…al justice are applicable to assessment proceedings. The elementary principle of natural justice is that the assessee should have knowledge of material which is going to be used against him so that he may be able to meet it - 23. M/s Munnalal murlidhar Vs CIT 79 ITR 540 (All) Assessment – Production of Books etc. – Under section 23(2) of 1922 Act assessing officer is bound to give reasonable time and opportunity to produce evidence- Failure on the part of the officer to do so would vitiate entire proceedings of assessment In view of the aforesaid submissions the Hon’ble ITAT is requested to quashed the assessmen…

DCIT, CIRCLE-4, JAIPUR vs. M/S KANDOI METAL POWDERS MANUFACTURING COMPANY PVT. LTD., JAIPUR

In the result, both the appeals are partly allowed

…9 (SC) (c) Abdul Razak Vs. CIT (1935) 3 ITR 361 (Pat) (d) Balasubramanian (P.N.) Vs. ITO (1978) 112 ITR 512 (AP) (e) Bagsu Devi Bafna Vs. CIT (1966) 62 ITR 506 (Cal) (f) Cashmir Vastralaya Vs. CIT (1978) 112 ITR 630 (Pat) (v) Munna Lal Murlidhar Vs CIT (1971) 79 ITR 540 (All) The principle of natural justice involve a right in the assessee to inspect the reports and obtain the substance of the all relevant documents such as statements, orders, reports etc. so as to be able to lead evidence in rebuttal or to cross examine witness who have given evidence against him. It also means that the assessee should be given…

DCIT, CC-1, , JAIPUR vs. SHRI JUGAL KISHORE GARG(DEREWALA), JAIPUR

In the result, the appeals of the Revenue are dismissed

…ce are applicable to assessment proceedings. The elementary principle of natural justice is that the assessee should have knowledge of the material which is going to be used against him so that he may be able to meet it. (i) Munna Lal Murlidhar Vs CIT (1971) 79 ITR 540 (All) The principle of natural justice involve a right in the assessee to inspect the reports and obtain the substance of the all relevant documents such as statements, orders, reports etc. so as to be able to lead evidence in rebuttal or to cross examine witness who have given evidence against him. It also means that the assessee should be given…

SMT. SAROJ BANSAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, both these appeals of the assesses are allowed

…to issue notice u/s 131 and application was rejected by the AO summarily and assessment completed, action of the AO was held to be without jurisdiction. Reliance is also placed on the decision of Hon'ble Allahabad High Court in the case of Munnalal Murlidhar 79 ITR 540 wherein it was held that the failure on the part of the AO to call for and examine the evidence which is offered by the assessee materially prejudices the assessee and it is denial to the assessee of opportunity to produce evidence in support of its case. 12. As per our considered view when the assessee has duly filed confirmations from all the b…

SMT. CHITRA BANSAL ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, both these appeals of the assesses are allowed

…to issue notice u/s 131 and application was rejected by the AO summarily and assessment completed, action of the AO was held to be without jurisdiction. Reliance is also placed on the decision of Hon'ble Allahabad High Court in the case of Munnalal Murlidhar 79 ITR 540 wherein it was held that the failure on the part of the AO to call for and examine the evidence which is offered by the assessee materially prejudices the assessee and it is denial to the assessee of opportunity to produce evidence in support of its case. 12. As per our considered view when the assessee has duly filed confirmations from all the b…