Ramco Industries Ltd. v. Deputy Commissioner of Income-tax, Corporate Circle-2
117 Taxmann.com 382High Court2020#6824 most cited
What is Ramco Industries Ltd. v. Deputy Commissioner of Income-tax, Corporate Circle-2 authority for?
An assessee is entitled to natural justice, including the right to access material relied upon by the authorities, and a violation of this right warrants remanding the matter for fresh adjudication.
16
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.
Also referred to as
Ramco Industries Ltd · Deputy Commissioner of Income-tax · remand · natural justice · material not furnished · fresh adjudication · Madras High Court · violation of natural justice