Natural justice is no unruly horse, no lurking land mine, nor a judicial cure-all

If assessee couldn’t prove his claim, consequent order couldn’t be disputed on ground of natural justice – The issue which falls for decision is primarily whether the assessment proceeding in the instant case was conducted in a fair manner so much so conforming to principles of natural justice. It is settled law that principles of natural justice cannot be construed in isolation from the factual matrix of the case or it has many a facets. In the case of reported in 1977 (2) SCC 256 the Supreme Court succinctly summarized the concept of natural justice as follows : “Natural ...