Rajesh Kumar v. DCIT

287 ITR 91Supreme Court of India2006#867 most cited

What is Rajesh Kumar v. DCIT authority for?

When a statutory authority takes action that can lead to civil or adverse consequences for an individual, the principles of natural justice, particularly the right to be heard (audi alteram partem), must be implicitly followed, even if the relevant statute does not expressly provide for it.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Rajesh Kumar v. DCIT · Rajesh Kumar v. CIT · principles of natural justice · audi alteram partem · implicit hearing · civil consequences · section 271(1)(c) penalty · assessment procedure · statutory authority action · section 142(2A)

Also reported as

157 Taxmann 168

Sections most often in play

Section 143(3)Section 153ASection 132Section 153DSection 148Section 147Section 142(2A)Section 153B
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Issues it is cited on

section 136section 158besection 43(3)section 193section 255(4)section 196section 153(3)section 90asanction under section 151section 142(2a)audi alteram partemsection 153a(1)(a)

Judgments citing Rajesh Kumar v. DCIT

Commissioner of Income Tax vs. Ashok Logani

ITA/553/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 142

…It was finally observed that rule of audi alteram partem is required to be observed, elucidating;- "26. In the light of the aforenoted legal position, we are in respectful agreement yviih the decision of this Court in Rajesh Kumar [(2007) 2.SCC 181 : (2006)- 287 ITR 91] that an-order under Section 142(2-A) does entail civil consequences. At this juncture, it WPC 356-2011 & conn, n-iatters Page 5 of 47. waidd he relevant to take note of the insertion of proviso to Section 142(2-D) with e.ffecl from. 1.-6- 2007. The proviso provides that the expenses of the auditor appointed in terms ofthe saidprovision shall, h…