2025 (7) TMI 656

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....n these captioned appeals though grievance of the assessee pertains to the penalty levied as per different provisions of the Act, however, the legal ground in relation to approval u/s. 153D of the Income Tax Act, 1961 (for short 'the Act') runs through each of these appeals, therefore, it constitutes same legal parameter. This submission was conceded by the Ld. Sr. DR. 3. Having heard the parties, all these matters on the legal ground raised by the assessee are heard together and disposed of vide this consolidate order. 4. That further, the Ld. Counsel for the assessee submitted that the Ld. CIT(Appeals)/NAFC while referring to the approval u/s. 153D of the Act did not furnish any copy of the said approval to the assessee nor had provided....

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....h by the Ld.CIT(Appeals)/NFAC. 6. The Hon'ble Supreme Court has consistently emphasized the importance of adequate natural justice in the judicial and quasi-judicial proceedings. This principle ensures fairness, reasonableness and due process preventing arbitrary action and upholding fundamentality of the legal process. In the case of Maneka Gandhi Vs. Union of India (UOI) and Ors. AIR 1978 SC 597, the Hon'ble Apex Court expanded the scope of natural justice holding that any action violating fairness, reasonableness and due process is arbitrary and unconstitutional. In the case of State of Orissa Vs. Dr. (Miss) Binapani Dei, 1967 AIR 1269, the Hon'ble Apex Court has established that even administrative orders affecting a person's rights mu....