Panaji Page 7 of 12 BS Bhate & Others v. DCIT AY

460 ITR 508High Court#3484 most cited

What is Panaji Page 7 of 12 BS Bhate & Others v. DCIT AY authority for?

Denial of personal hearing by the tax authorities violates the principle of natural justice and can lead to the quashing of an assessment order, especially when the law explicitly provides for such a hearing.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

Pico Capital Pvt Ltd Vs DCIT · 460 ITR 508 · denial of personal hearing · principle of natural justice · assessment order · quashing of assessment · violation of natural justice · taxpayer's ability to argue case · explicit provision for hearing

Sections most often in play

Section 1961Section 1963Section 153CSection 250Section 253(1)Section 143(3)Section 153ASection 253(1) of the Income-tax Act

Issues it is cited on

section 253(1)draft assessment orderfirst appealdelay in filing appealfinal assessment ordersection 153csection 153asection 250personcompanynfacsection 143(3)

Judgments citing Panaji Page 7 of 12 BS Bhate & Others v. DCIT AY

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 32/PAN/2024[2018-19]Status: DisposedITAT Panaji03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 31/PAN/2024[2017-18]Status: DisposedITAT Panaji03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 30/PAN/2024[2016-17]Status: DisposedITAT Panaji03 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 29/PAN/2024[2015-16]Status: DisposedITAT Panaji03 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 28/PAN/2024[2014-15]Status: DisposedITAT Panaji03 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 27/PAN/2024[2013-14]Status: DisposedITAT Panaji03 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…ng personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 41/PAN/2024[2018-19]Status: DisposedITAT Panaji01 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…g personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 40/PAN/2024[2017-18]Status: DisposedITAT Panaji01 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…g personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 39/PAN/2024[2016-17]Status: DisposedITAT Panaji01 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…g personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 38/PAN/2024[2014-15]Status: DisposedITAT Panaji01 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…g personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 37/PAN/2024[2013-14]Status: DisposedITAT Panaji01 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…g personal hearing while inferring negatively for varying returned income or (ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. 8. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 47/PAN/2024[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 46/PAN/2024[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 45/PAN/2024[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 44/PAN/2024[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 43/PAN/2024[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 42/PAN/2024[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 67/PAN/2023[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 66/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 65/PAN/2023[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…(ii) in dealing with specific request for personal hearing, shall in our view lead to violation of principle of natural justice. ITAT-Panaji Page 7 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 10. In case of ‘Pico Capital Pvt Ltd. Vs DCIT’ [2024, 460 ITR 508 (Bom)] where a request for personal hearing was denied and assessment was framed, the Hon’ble Jurisdictional High Court while quashing & setting-aside assessment held that, personal hearing is critical aspect of natural justice, especially when explicitly provided for by law. The denial of personal hearings undermines taxpayer’s ability to presen…

Panaji Page 7 of 12 BS Bhate & Others v. DCIT AY (460 ITR 508) — Cited in 34 Judgments | BharatTax