Reviewed case brief
Dhakeswari Cotton Mills Ltd v Commissioner of Income Tax
AIR 1954 SC 564
The Supreme Court of India held that where a quasi-judicial authority makes a determination affecting the rights of a party, it must afford adequate notice and a reasonable opportunity to be heard. A decision arrived at without giving such opportunity violates principles of natural justice and is li
- Court
- Supreme Court of India
- Year
- 1954
- Subjects
- Company Law
- Reviewed
- 2026-06-30
Rule established
Adequate notice and a reasonable opportunity of being heard must be given before an adverse order is passed; the principles of natural justice apply to quasi-judicial proceedings affecting corporate entities.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
AIR 1954 SC 564
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.