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“violation of natural justice”

Natural JusticeAudi Alteram PartemAudi Alteram Partem881 judgments

The decision most relied on for violation of natural justice is Kishanchand Chellaram v. CIT (125 ITR 713), cited in 962 judgments on BharatTax.

Leading authorities on violation of natural justice

Kishanchand Chellaram v. CIT
125 ITR 713 · 1980 · Supreme Court
962
citing judgments

An assessee is entitled to be confronted with evidence used against them and to an opportunity for cross-examination, especially when that evidence is from a third party or a retracted statement. Failure to provide such an opportunity violates the principles of natural justice.

CIT v. Ashwani Gupta
322 ITR 396 · 2010 · High Court
262
citing judgments

Proceedings become fatal if principles of natural justice are violated, such as when seized material is not provided to the assessee or cross-examination of a person whose statement the Assessing Officer relies upon is denied.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal
171 Taxmann.com 696 · 2025 · High Court
200
citing judgments

The ITAT fails to uphold natural justice when it doesn't address an infirmity regarding an assessee being denied a proper opportunity of being heard before the CIT(Appeals)/NFAC dismissed the matter ex-parte.

H.R. Mehta v. ACIT
387 ITR 561 · 2016 · High Court
175
citing judgments

An assessment order is unsustainable if the Assessing Officer denies the assessee the opportunity to cross-examine deponents whose statements are relied upon or fails to provide the material used against them, as this violates principles of natural justice.

H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai
72 Taxmann.com 110 · 2016 · High Court
125
citing judgments

The Assessing Officer must provide the assessee with all material relied upon for an addition or disallowance and an opportunity to cross-examine deponents or witnesses whose statements form the basis of the assessment. Failure to provide such an opportunity violates natural justice and invalidates the addition or disallowance.

Andaman Timber Industries v. Commissioner of Central Excise
15 SCC 785 · 2016 · Supreme Court
91
citing judgments

An assessment order is invalid if it relies on statements of third-party witnesses without granting the assessee the opportunity to cross-examine them, as this constitutes a fundamental breach of natural justice. No addition can be sustained if based solely on un-cross-examined statements.

Additional Income-tax Officer v. Ponkunnam Traders
102 ITR 366 · 1976 · High Court
66
citing judgments

When an Income-tax Officer relies on third-party evidence to make an addition to an assessee's income, the assessee must be given an opportunity to cross-examine those parties. Failure to provide this opportunity violates natural justice and invalidates the addition.

Judgments citing violation of natural justice

Mohan Thakurdas Gurnani, Navi Mumbai vs. ITO Centeral Circle 5(2), Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 436/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Mar 2025AY 2011-12

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 435/Mum/2025 (निर्धारण वर्ष / Assessment Year :2010-11) आयकर अपील सं./Ita No. 436/Mum/2025 (निर्धारण वर्ष / Assessment Year :2011-12) आयकर अपील सं./Ita No. 437/Mum/2025 (निर्धारण वर्ष / Assessment Year :2012-13) आयकर अपील सं./Ita No. 438/Mum/2025 (निर्धारण वर्ष / Assessment Year :2013-14) आयकर अपील सं./Ita No. 439/Mum/2025 (निर्धारण वर्ष / Assessment Year :2016-17) Mohan Thakurdas Gurnani V/S. Ito Central Circle 5(2) Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne, Kurla Complex, Bandra Maharashtra-400709 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacpg8827D Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: None राजस्व की ओर से /Revenue By: Shri R. R. Makwana सुनवाई की तारीख / Date Of Hearing 12.03.2025 घोषणा की तारीख/Date Of Pronouncement 28.03.2025 आदेश / Order Page 2

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 153ASection 250Section 271(1)(c)Section 275

merit of the case. (c) Your appellant prays that an order passed in specific violation of s.275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order ... merit of the case. (c) Your appellant prays that an order passed in specific violation of s.275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order

Mohan Thakurdas Gurnani, Navi Mumbai vs. ITO Central Circle 5(2), Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 435/MUM/2025[2010-11]Status: DisposedITAT Mumbai28 Mar 2025AY 2010-11

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 435/Mum/2025 (निर्धारण वर्ष / Assessment Year :2010-11) आयकर अपील सं./Ita No. 436/Mum/2025 (निर्धारण वर्ष / Assessment Year :2011-12) आयकर अपील सं./Ita No. 437/Mum/2025 (निर्धारण वर्ष / Assessment Year :2012-13) आयकर अपील सं./Ita No. 438/Mum/2025 (निर्धारण वर्ष / Assessment Year :2013-14) आयकर अपील सं./Ita No. 439/Mum/2025 (निर्धारण वर्ष / Assessment Year :2016-17) Mohan Thakurdas Gurnani V/S. Ito Central Circle 5(2) Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne, Kurla Complex, Bandra Maharashtra-400709 East, Maharashtra-400051 बनाम स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacpg8827D Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: None राजस्व की ओर से /Revenue By: Shri R. R. Makwana सुनवाई की तारीख / Date Of Hearing 12.03.2025 घोषणा की तारीख/Date Of Pronouncement 28.03.2025 आदेश / Order Page 2

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 153ASection 250Section 271(1)(c)Section 275

merit of the case. (c) Your appellant prays that an order passed in specific violation of s.275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order ... merit of the case. (c) Your appellant prays that an order passed in specific violation of s.275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order

Raju Mohan Gurnani, Navi Mumbai vs. Income Tax Officer, Central Circle 5(2), Mumbai

In the result, all three appeals of the assessee are allowed

ITA 248/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Mar 2025AY 2016-17

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 153ASection 250Section 271(1)(c)Section 275

case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation ... case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation

Raju Mohan Gurnani, Navi Mumbai vs. Income Tax Officer, Central Circle 5(2), Mumbai

In the result, all three appeals of the assessee are allowed

ITA 247/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Mar 2025AY 2015-16

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 153ASection 250Section 271(1)(c)Section 275

case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation ... case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation

Raju Mohan Gurnani, Navi Mumbai vs. Central Circle 5(2), Mumbai

In the result, all three appeals of the assessee are allowed

ITA 246/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Mar 2025AY 2014-15

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 153ASection 250Section 271(1)(c)Section 275

case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation ... case. (c) Your appellant prays that an order passed in specific violation of s. 275 be quashed. GROUND NO. 3: SERIOUS VIOLATION OF NATURAL JUSTICE AND OF S. 274 AND S. 275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation

Madanraj Hamirmal Shah, Mumbai vs. ITO, Erode

In the result the appeal of the assessee is partly allowed

ITA 1335/CHNY/2024[2012-13]Status: DisposedITAT Chennai26 Mar 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

For Appellant: Shri. P.C. Jain, Advocate &For Respondent: Shri. P. Vijaideepan, JCIT
Section 147Section 148

3.Hon'ble Supreme Court of India in ITO v/s Lakhmanimewal Das reported in (1976) 103 ITR 437 (SC) 3. Violation of Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short given the circumstances of age and health ... Borrowed Satisfaction: :-10-: ITA. Nos:1334 & 1335/Chny/2024 The AO initiated reassessment based on insufficient information and lacked valid "reasons to believe" 3. Violation of Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short. 4. Failure to consider

Madanraj Hamirmal Shah, Mumbai vs. ITO, Erode

In the result the appeal of the assessee is partly allowed

ITA 1334/CHNY/2024[2011-12]Status: DisposedITAT Chennai26 Mar 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

For Appellant: Shri. P.C. Jain, Advocate &For Respondent: Shri. P. Vijaideepan, JCIT
Section 147Section 148

3.Hon'ble Supreme Court of India in ITO v/s Lakhmanimewal Das reported in (1976) 103 ITR 437 (SC) 3. Violation of Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short given the circumstances of age and health ... Borrowed Satisfaction: :-10-: ITA. Nos:1334 & 1335/Chny/2024 The AO initiated reassessment based on insufficient information and lacked valid "reasons to believe" 3. Violation of Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short. 4. Failure to consider