O v. Madnani Engineering Works Ltd. (1979) 2 SCC 455. 12. In Swadeshi Cotton Mills Co. Ltd. v. Union of India

1 SCC 664Reported decision1981#16356 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 271AAC(1)Section 68

Issues it is cited on

opportunity of being heardsection 143(3)india

Judgments citing O v. Madnani Engineering Works Ltd. (1979) 2 SCC 455. 12. In Swadeshi Cotton Mills Co. Ltd. v. Union of India

Schneider Electric India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1076/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kedia[Assessment Year : 2007-08] Schneider Electric India Vs Acit Pvt.Ltd., 9Th Floor, Tower C Circle-22(2) Building No.10, Dlf Cyber Room No. 226 City, Phase-Ii, Gurgaon C.R. Building Hartyana-122002 New Delhi-110002 Pan-Aabcs1642G Appellant Respondent Appellant By Shri Rohit Tiwari, Adv. & Tanya, Adv. Respondent By Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 17.01.2025 Date Of Pronouncement 09.04.2025

Section 10ASection 143(3)Section 144CSection 92C(2)Section 92D

…ITA No.1076/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2007-08] Schneider Electric India vs ACIT Pvt.Ltd., 9th Floor, Tower C Circle-22(2) Building No.10, DLF Cyber Room No. 226 City, Phase-II, Gurgaon C.R. Building Hartyana-122002 New Delhi-110002 PAN-AABCS1642G APPELLANT RESPONDENT Appellant by Shri Rohit Tiwari, Adv. & Tanya, Adv. Respondent by Shri Rajesh Kumar Dhanesta, Sr.DR Date of Hearing 17.01.2025 Date of Pronouncement 09.04.2025 ORDER PER PRADIP KUMAR KEDIA, AM :…

Cks Medicare Private Limited, Jaipur vs. ACIT, Circle-4, Jaipur

Appeal is hereby allowed for statistical purposes

ITA 262/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 May 2024AY 2017-18

Bench: Learned Cit(A) When The Assessee Challenged Order Dated 11.12.2019, Which Was Passed By Learned

For Appellant: Shri Deepak Sharma (Adv.) (V.C.)For Respondent: Shri Anil Dhaka (CIT)
Section 143(3)Section 250Section 56(2)(viib)

…miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. Also see ITO v. Madnani Engg. Works Ltd. [(1979) 2 SCC 455 . In Swadeshi Cotton Mills v. Union of India [(1981) 1 SCC 664], Hon’ble Apex Court very lucidly explained the meaning and scope of the concept of “natural justice”. Referring to a catena of decisions, it was observed thus: “Rules of natural justice are not embodied rules. Being means to an end and not an end in themselves, it is not possible to make an exhaustive catalogue of such rules. But there are two fun…

Prashant Chelani, Jaipur vs. ITO Ward 1(1), Jaipur

ITA 213/JPR/2024[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik, CIT (V.H.)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 68

…not covered by any law validly made. They do not supplant the law but supplement it. Also reference is made to decision in ITO v. Madnani Engg. Works Ltd. [(1979) 2 SCC 455 . 8 Sh. Prashant Chelani vs. ITO In Swadeshi Cotton Mills v. Union of India [(1981) 1 SCC 664], Hon’ble Apex Court very lucidly explained the meaning and scope of the concept of “natural justice”. Referring to a catena of decisions, it was observed thus:- “Rules of natural justice are not embodied rules. Being means to an end and not an end in themselves, it is not possible to make an exhaustive catalogue of such rules. But there are two fu…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1666/PUN/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, MZSK & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near RTO, Pune – 411001 …. PAN: AAWPA9005D Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA No.1667/…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1666/PUN/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, MZSK & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near RTO, Pune – 411001 …. PAN: AAWPA9005D Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA No.1667/…

O v. Madnani Engineering Works Ltd. (1979) 2 SCC 455. 12. In Swadeshi Cotton Mills Co. Ltd. v. Union of India (1 SCC 664) — Cited in 5 Judgments | BharatTax