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Gtc Industries Ltd. vs Assistant Commissioner Of Income-Tax. on 28 February, 1995 cites

Kishanlal Agarwalla vs Collector Of Land Customs on 21 May, 1965

We have perused the decisions cited before us. The judicial climate on this point is thickly clouded with plethora of precedents. This point has created chaos in judicial cosmos. The result is that, as was observed in the case of Kishanlal Agarwalla (supra), "the danger of confusion has become real and natural justice is on the misleading road of sentimental potentiaties."
Calcutta High Court Cites 18 - Cited by 23 - Full Document

K.M. Thomas vs State Transport Authority, Kerala And ... on 25 August, 1959

99. It is pertinent to note that in the case of M. K. Thomas v. State of Kerala (supra), it was held that the decision in K. T. Shadulis case (supra) cannot be understood as recognising a right of cross-examination as an invariable attribute of the requirements of reasonable opportunity. The apex Court has stated the rule with sufficient elasticity and amplitude as to make the right depend on the terms of the statute, the nature of the proceedings or of the function exercised, the conduct of the party and the circumstances of the case.
Kerala High Court Cites 15 - Cited by 22 - C A Vaidyialingam - Full Document

Kishinchand Chellaram vs The Commr. Of Income-Tax Bombay City Ii, ... on 16 September, 1980

In the case of Krishinchand Chellaram v. CIT (supra), the apex Court was concerned with the evidence which was to be used against the assessee. This was in the form of letter from the manager of bank through which money was remitted. This letter was not shown to the assessee. Therefore, evidence was held not to be admissible. It was held that opportunity to controvert should be given to the assessee.
Supreme Court of India Cites 1 - Cited by 487 - P N Bhagwati - Full Document
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