Suresh Koshy George v. University of Kerala

1 SCR 317Reported decision1969#4771 most cited

What is Suresh Koshy George v. University of Kerala authority for?

The requirements of natural justice are not rigid rules but depend on the specific circumstances of a case, the nature of the inquiry, the governing rules, and the subject matter.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

Also referred to as

Suresh Koshy George · University of Kerala · natural justice · principles of natural justice · circumstances of the case · nature of inquiry · domestic tribunal · universal application · embodied rules · Tucker LJ

Sections most often in play

Section 153ASection 153CSection 143(3)Section 132Section 132(4)Section 147Section 143(1)Section 148

Issues it is cited on

voluntary admissionsection 158bb(1)third party informationsection 158b(b)section 158bbabatement of assessmentretraction of statementsection 194iasection 153a proceedingssection 153c(1)statement under section 132(4)section 34

Judgments citing Suresh Koshy George v. University of Kerala

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Shalini Anand Murthy, Mumbai vs. ACIT 17(3), Mumbai

In the result, appeal of the assessee is dismissed

ITA 2404/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12

For Appellant: Shri.Srinivas S KotaFor Respondent: Shri Satyapal Kumar, Sr.AR
Section 143(3)Section 147Section 54F

…Nayak [19S4] 2 SCR 914). Indeed [19S4] 2 SCR 914). Indeed the Court cannot refram the Court cannot reframe the legislation as it has no power to legislate e the legislation as it has no power to legislate (State of Kerala. v. Mathai Verghese ai Verghese[1987] 1 SCR 317; Union of India v. Deoki Union of India v. Deoki Nandan Aggarwal AlR 1992 SC AlR 1992 SC 96). When words used are not ambiguous, literal meaning has to be applied When words used are not ambiguous, literal meaning has to be applied When words used are not ambiguous, literal meaning has to be applied (Dental Council of India v. Hari Prakash (Dental…

Dipti Nalin Parikh, Mumbai vs. ITO Ward - 17(1)(4), Mumbai

In the result, appeal of assessee is dismissed

ITA 3274/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Dec 2021AY 2015-16

Bench: Shri Laliet Kumar & Shri M Balaganeshdipti Nalin Parikh, Crescent Bay T4 Apt. 3103-3104, Near, Parel Bhoiwada, Opp. Cancer Society, Jeerabai Wadai Road, Parel (E), Mumbai-400012 Pan: Aabpp5053F ............ Appellant Vs. Ito-17(1)(4), 115, 1St Floor, Aayakar Bhavan, Mumbai-400020 ............ Respondent

For Appellant: Sh. Subramanian, ARFor Respondent: Sh. Sonia Kumar, Sr.DR
Section 54Section 54(1)

…C 1747; Smt. Shyam Kishori Devi v. Patna Municipal Corporation AIR 1966 SC 1678; A.R. Antulay v. Ramdas Sriniwas Nayak [1984] 2 SCR 914). Indeed the Court cannot reframe the legislation as it has no power to legislate (State of Kerala v. Mathai Verghese[1987] 1 SCR 317; Union of India v. Deoki Nandan Aggarwal AIR 1992 SC 96). When words used are not ambiguous, literal meaning has to be applied (Dental Council of India v. Hari Prakash [2001] 8 SCC 61). There is no question of interpretation if the words of the statute are clear. Grammatical construction has been accepted as the golden rule (Raghunandan Saran Ashok…