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M/S. Siemens Ltd. ... Appellant vs State Of Maharashtra & Ors. ... ... on 1 December, 2006

In K. Praveen Kumar v. The Assistant Commissioner of Income Tax, a Division Bench of this Court of which I (NBK,J) was a member, while relying on the judgment of the Hon'ble Supreme Court in Siemens Ltd. (supra) and SBQ Steels Ltd. v. Commissioner of Customs, Guntur 2, held that where the authority, instead of informing the person the charges against him, confronts him with definite conclusions of his alleged guilt, the entire proceeding gets vitiated by unfairness and bias and the subsequent proceedings become an idle ceremony.
Supreme Court of India Cites 8 - Cited by 260 - S B Sinha - Full Document

Praveen Kumar Pathi vs The Assistant Commissioner-Income Tax on 28 October, 2021

In K. Praveen Kumar v. The Assistant Commissioner of Income Tax, a Division Bench of this Court of which I (NBK,J) was a member, while relying on the judgment of the Hon'ble Supreme Court in Siemens Ltd. (supra) and SBQ Steels Ltd. v. Commissioner of Customs, Guntur 2, held that where the authority, instead of informing the person the charges against him, confronts him with definite conclusions of his alleged guilt, the entire proceeding gets vitiated by unfairness and bias and the subsequent proceedings become an idle ceremony.
Madras High Court Cites 8 - Cited by 1 - M Sundar - Full Document
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