| Case ID |
3ce81275-7c4a-453b-83fb-6b969250cedc |
| Body |
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| Case Number |
T. Jayabharathy v. Assistant Commissioner of Incom |
| Decision Date |
Jul 17, 2007 |
| Hearing Date |
Sep 21, 2004 |
| Decision |
The Tribunal, as an ultimate fact-finding authority, cannot shut the door at the threshold by directing the assessee to argue on the facts in issue while making arguments in respect of an application under section 254(2). It is essential for the Tribunal to provide a real and reasonable opportunity for the assessee to establish their case on the merits. The case was remitted back to the Tribunal to reconsider the issue afresh after giving due opportunity to the appellant/assessee. The court emphasized that natural justice and fair play demand that the petitioner should be given a real opportunity to establish her case, especially when one of the disputed issues was not considered in the earlier order. |
| Summary |
This case addresses the procedural fairness in the proceedings of the Income Tax Appellate Tribunal under the Income Tax Act, 1961. The case revolves around the assessment of undisclosed income for the block period of 1986-87 to 1996-97. The primary issue was the Tribunal's failure to consider a third addition during the appeal process. The court underscored the importance of providing the petitioner with a genuine opportunity to present their case, highlighting the principles of natural justice. The judgment sets a precedent for ensuring that all relevant issues are adequately addressed during tax assessments, promoting transparency and fairness in the judicial process. Keywords such as 'Income Tax Appellate Tribunal', 'natural justice', and 'procedural fairness' are relevant in the context of this case, reflecting ongoing discussions in tax law and administrative justice. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
K. Raviraja Pandian,
P.P.S. Janarthana Raja
|
| Lawyers |
Not available
|
| Petitioners |
T. Jayabharathy
|
| Respondents |
Assistant Commissioner of Income-tax
|
| Citations |
2007 SLD 3955 = (2007) 294 ITR 128
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
252
|