The Collector vs K. Krishnaveni on 3 September, 2019
25. Referring to the decision of this Court in Binapani Dei (supra)
wherein it was observed that when by reason of an action on the part of a
statutory authority, civil or evil consequences ensue, the principles of natural
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justice are required to be followed and in such an event, although no express
provision is laid down in this behalf, compliance with the principles of natural
justice would be implicit, the learned Judges held that by virtue of an order
under Section 142 (2A) of the Act, the assessee suffers civil consequences and the
order passed would be prejudicial to him and, therefore, principles of natural
justice must be held to be implicit. The Court has further observed that if the
assessee was put to notice, he could show that the nature of accounts is not such
which would require appointment of special auditors. He could further show that
what the Assessing Officer considers to be complex is, in fact, not so. It was also
open to him to show that the same would not be in the interest of the revenue.