TR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak v. CIT

112 ITR 512High Court1978#6500 most cited

What is TR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak v. CIT authority for?

The assessee has a right to inspect reports and documents relevant to their assessment and to present evidence in rebuttal, aligning with principles of natural justice.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Balasubramanian (P.N.) Vs. ITO · 112 ITR 512 · natural justice · opportunity to be heard · inspect reports · rebuttal evidence · cross-examination

Sections most often in play

Section 144Section 250Section 147Section 148Section 142(1)Section 143(3)Section 250(4)Section 250(6)

Issues it is cited on

assessee in defaultsection 250(4)service of noticesection 250(6)speaking ordersection 271(1)notice under section 148section 271section 25opportunity of being heardsection 250section 27

Judgments citing TR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak v. CIT

Urban Administration Amd Development, Bhopal vs. Deputy Commissioner of Income Tax (TDS), Bhopal

In the result, the impugned order is set aside as & by way of

ITA 477/IND/2025[2015-16]Status: DisposedITAT Indore30 Jan 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

Section 201Section 201(1)Section 246ASection 250Section 253

…A.Y. 2015-16. Therefore, it cannot be kept pending adjudication for indefinite period. If the appellant is not availing the opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramaniam (AP) 112 ITR 512. 6.10 It must be mentioned here that the Hon'ble High Court of Madras in the case of T.N.Subash Thangam vs Income Tax Officer, Non-Corporate Ward 17(7) reported in 156 Taxmann.com 732 (2023) held that the assessee is duty bound to respond to notices, appear and offer explanation before the AO. In the instant case, inspite of giving sufficient opp…

Nisha Mukesh Kumar Jain, Bhilwara vs. Income Tax Officer, WD-1, Beawer

In the result, the appeal of the assessee is allowed

ITA 131/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Prakash G Jhunjhunwala, CA (Thr. VH)For Respondent: Sh. Gorav Avasthi, JCIT
Section 115BSection 147Section 148Section 148ASection 151Section 151ASection 69A

…e has no defence against the additions made by the AO. If the appellant is not availing 8 Nisha Mukesh Kumar Jain vs. ITO opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements:- 1) Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another. reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that:- "An appeal means an effective app…

Kevalram Lalaram Chaudhari, Surat vs. ITO, Ward 3(3)(3), Surat

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

ITA 210/SRT/2025[2011-12]Status: DisposedITAT Surat22 Jul 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.210/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Kevalram Lalaram Chaudhari, Vs. Ito, 275, Bhagirath Nagar – 2, Anjani Ward – 3(3)(3), Road, Varachha Road, Surat – Surat 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahrpc3926F (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 22/07/2025

Section 139(1)Section 144Section 147Section 148Section 250Section 271(1)(c)

…ppellant was not interested to pursue his appeal, and he had no defence against the additions made by AO. Since adequate opportunities were given to him, he cannot allege contravention of principles of natural justice as held in case of P. N. Balasubramanium ,112 ITR 512 (AP). He also relied upon the decisions in cases of: (i) CIT vs. B. N. Bhattacharya, 118 ITR 461 (SC), (ii) Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP) and observed that assessee is not interested in pursuing the appeal. Thereafter, the CIT(A) decided the appeal on the basis of material available on record. He observed that no addit…

Dipen Jaydeepbhai Dhimar, Tapi vs. ITO, Ward-1, Bardoli

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

ITA 131/SRT/2025[2017-18]Status: DisposedITAT Surat17 Jul 2025AY 2017-18

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.131/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dipen Jaydeepbhai Dhimar, Vs. Ito, 1, Bajar Faliya, Valod, At & Po – Ward – 1, Talod, Tal – Tapi, Tapi – 394640, Bardoli Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amzpd6196K (Appellant) (Respondent) Appellant By Shri Sujesh C. Suratwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 17/07/2025

Section 115BSection 142(1)Section 143(3)Section 144Section 250Section 251(1)(a)Section 274Section 68

…hat the appellant was not interested to pursue his appeal, and he had no defence against the additions made by AO. Since opportunities were given to him, it cannot allege contravention of principles of natural justice as held in case of P. N. Balasubramanium ,112 ITR 512 (AP). He also relied upon the decisions in cases of: (i) CIT vs. B. N. Bhattacharya, 118 ITR 461 (SC), (ii) Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP) and observed that assessee is not interested in pursuing the appeal. Thereafter, the CIT(A) decided the appeal on the basis of material available on record. He observed that details,…

Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Block Kansabel, Jashpur vs. Income Tax Officer (TDS), Bilaspur, Bilapsur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 350/RPR/2025[2011-12]Status: DisposedITAT Raipur26 Jun 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 350/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Veekass S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 194Section 194CSection 201Section 201(1)Section 234ESection 250

…s not bothered to comply to the notices issued during the course of appellate proceedings. If the appellant is not availing opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. 5. Before us, Ld. AR on behalf of the assessee, has raised various contentions by filing of the synopsis to the case, however, we are unable to deal with all such issues, as on such contentions of the assessee which are not placed before the First Appellate Authority, the Ld. CIT(A…

Dev Plast Industries, Jaipur vs. Income Tax Officer(Ward-1), Jaipur

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

ITA 321/JPR/2025[2022-23]Status: DisposedITAT Jaipur29 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dileep Shivpuri, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT -DR a
Section 250Section 71

…llate proceedings. This shows that the appellant is not interested in pursuing its appeal. If the appellant is not availing opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements:- 1) Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordhsips have held that:- M/S. DEV PLAST INDUTRIES VS ITO, WA…

W G Steel Industries, Mumbai vs. Income Tax Officer Ward 28(3)(5), Navi Mumbai

In the result, both the appeals are allowed for set aside

ITA 1698/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Apr 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Chandra N PachauriFor Respondent: Mr. Akhtar Hussain Ansari, Sr. DR
Section 143(3)

…. Y. 2010-11. Therefore, it cannot be kept pending adjudication for indefinite period. If the appellant is not availing the opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramaniam (AP) 112 ITR 512. 5.8 It must be mentioned here that recently the Hon'ble High Court of Madras in the case of T.N.Subash Thangam vs Income Tax Officer, Non- Corporate Ward 17(7) reported in 156 Taxmann.com 732 (2023) held that the assessee is duty bound to respond to notices, appear and offer explanation before the AO. In the instant case, inspite of giving suffi…

W G Steel Industries, Mumbai vs. Income Tax Officer Ward 28(3)(5), Mumbai

In the result, both the appeals are allowed for set aside

ITA 1696/MUM/2025[2010-11]Status: DisposedITAT Mumbai28 Apr 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Chandra N PachauriFor Respondent: Mr. Akhtar Hussain Ansari, Sr. DR
Section 143(3)

…. Y. 2010-11. Therefore, it cannot be kept pending adjudication for indefinite period. If the appellant is not availing the opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramaniam (AP) 112 ITR 512. 5.8 It must be mentioned here that recently the Hon'ble High Court of Madras in the case of T.N.Subash Thangam vs Income Tax Officer, Non- Corporate Ward 17(7) reported in 156 Taxmann.com 732 (2023) held that the assessee is duty bound to respond to notices, appear and offer explanation before the AO. In the instant case, inspite of giving suffi…

Deepak Kumar Jain, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 84/RPR/2025[2017-18]Status: DisposedITAT Raipur21 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.83 & 84/Rpr/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/O. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) Pan: Achpj0155A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…rested in pursuing his appeal and/or he has no defence against the additions made by the AO. If the appellant is not availing opportunities given, the cannot allege contravention of principles of natural justice as held in the case of P.N Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements: - i) Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: - "An appeal means an effective app…

Deepak Kumar Jain, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 83/RPR/2025[2016-17]Status: DisposedITAT Raipur21 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.83 & 84/Rpr/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/O. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) Pan: Achpj0155A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…rested in pursuing his appeal and/or he has no defence against the additions made by the AO. If the appellant is not availing opportunities given, the cannot allege contravention of principles of natural justice as held in the case of P.N Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements: - i) Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: - "An appeal means an effective app…

Ravi Kakkar, Mohali vs. Income Tax Officer, Mohali

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 496/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

For Appellant: Smt. Kamakshi Mahajan, C.AFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. Dr
Section 142(1)Section 144Section 148Section 271(1)(b)

…terested in pursuing his appeal and/or he has no defense against the additions made by AO. If the appellant is not availing opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements:- i)Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461(relevant pages 477 and 478) wherein their Lordhsips have held that :- “An appeal means an effective appeal…

Ravi Kakkar, Mohali vs. Income Tax Officer National Faceless Assessment Centre, Delhi

In the result, both the appeals of the Assessee are allowed for statistical purposes

ITA 495/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

For Appellant: Smt. Kamakshi Mahajan, C.AFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. Dr
Section 142(1)Section 144Section 148Section 271(1)(b)

…terested in pursuing his appeal and/or he has no defense against the additions made by AO. If the appellant is not availing opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Such view is further supported by the following judicial pronouncements:- i)Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another, reported in 118 ITR 461(relevant pages 477 and 478) wherein their Lordhsips have held that :- “An appeal means an effective appeal…

Karimbil Abdul Jaleel Gurukkal, Kannur vs. ITO, Ward-3, Kannur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 537/COCH/2024[2017-18]Status: DisposedITAT Cochin11 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Karimbil Abdul Jaleel Gurukkal Napakm Ayurvedic Pharmaceuticals Taliparamba, Kannur - 670141 [Pan: Adqpg8437J] .......... Appellant Vs. The Income Tax Officer Ward – 3, Kannur .......... Respondent

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Karimbil Abdul Jaleel Gurukkal NAPAKM Ayurvedic Pharmaceuticals Taliparamba, Kannur - 670141 [PAN: ADQPG8437J] .......... Appellant Vs. The Income Tax Officer Ward – 3, Kannur .......... Respondent Appellant by: Shri Arun Raj S., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 11.12.2024 Date of Pronouncement: 11.12.2024 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 29.03.2024 for Assessment Year…

Park Trust, Tirupur vs. DCIT Exemptions, Coimbatore

In the result, the appeal filed by the assessee is allowed for

ITA 1809/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 Sept 2024AY 2015-16
Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 13(3)(cc)Section 250

…g enjoyment or what may have been lost by a party's own inaction, negligence or laches." Further, an appellant who is not availing opportunities given cannot allege contravention of principles of natural justice as held in the case of PN, Balasubramanium (AP) 112 ITR 512. Therefore, the appeal of the appellant is liable for dismissal. Reliance is placed on the following judicial pronouncements:- 1. Hon'ble Supreme Court in the case of CIT Vs. B.N. Bhattacharjee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that:- "An appeal means an effective appeal. An appeal…

DCIT, Circle-4, Jaipur vs. M/S Kandoi Metal Powders Manufacturing Company Pvt. Ltd., Jaipur

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 139Section 143(3)Section 147Section 148

…ncipal of natural justice, to rebut the same. (a) Chiranji Lal Steel Rolling Mills Vs. CIT 84 ITR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak Vs. CIT (1935) 3 ITR 361 (Pat) (d) Balasubramanian (P.N.) Vs. ITO (1978) 112 ITR 512 (AP) (e) Bagsu Devi Bafna Vs. CIT (1966) 62 ITR 506 (Cal) (f) Cashmir Vastralaya Vs. CIT (1978) 112 ITR 630 (Pat) (v) Munna Lal Murlidhar Vs CIT (1971) 79 ITR 540 (All) The principle of natural justice involve a right in the assessee to inspect the reports and obtain the substance of the all relevant documents such as statements, orders, reports…

Manjeet Singh Bhatia, Indore vs. CIT-Range 3, Indore

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

ITA 165/IND/2020[2011-12]Status: DisposedITAT Indore13 Jul 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradआयकर अपील सं./ Ita No.165/Ind/2020 "नधा"रण वष"/Asstt. Year: 2011-2012 Shri Manjeet Singh Bhatia Vs. Jcit, Range-3 Bcc House, 8/5 Indore. Manoramaganj Indore.

For Appellant: Shri Harsh Vijay Wargiya, ARFor Respondent: Shri (Dr.) Harshi Bari, Sr.DR
Section 143(3)Section 250

…assessee for arguing the appeal on various occasions as mentioned by the ld.CIT(A) in his impugned order, but the assessee did not avail the same, and accordingly, the ld.CIT(A) after putting reliance upon the decision in the case of P.N. Balasubramanium (A) 112 ITR 512 held that since the assessee has not availed opportunities given, he is not entitled for any natural justice. He dismissed appeal of the assessee. In this connection, it is pertinent to take note of sub-section (6) of section 250 of the Income Tax Act, 1961 which reads as under: “6) The order of the Commissioner (Appeals) disposing of the appeal…

DCIT, CC-1, Jaipur vs. Shri Jugal Kishore Garg(Derewala), Jaipur

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…f natural justice, to rebut the same. (a) Chiranji Lal Steel Rolling Mills Vs. CIT (1972) 84 ITR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak Vs. CIT (1935) 3 ITR 361 (Pat) (d) Balasubramanian (P.N.) Vs. ITO (1978) 112 ITR 512 (AP) (e) Bagsu Devi Bafna Vs. CIT (1966) 62 ITR 506 (Cal) (f) Cashmir Vastralaya Vs. CIT (1978) 112 ITR 630 (Pat) 5. Addi tion canno t be made on the basi s of state ment of a th ird p arty: - It is a case where the addition has been made only on the basis of statement of Shri N.K. Gupta Director and key-person of Manglam Group. The assessee fur…