Chagla CJ,).Navinchandra Mafatlal v. CIT

27 ITR 245Supreme Court of India1955#15504 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 250Section 69ASection 115BBESection 139(1)Section 147Section 148Section 80A(5)Section 80AC

Judgments citing Chagla CJ,).Navinchandra Mafatlal v. CIT

Shri Navda Mahila Doodh Utpadak Sahkari Mandli Limited, Junagadh vs. The ITO Ward-1, Junagadh

In the result, appeal filed by the assessee, in ITA No

ITA 617/RJT/2025[2018-19]Status: DisposedITAT Rajkot10 Apr 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 147Section 250Section 69ASection 80P

…red by the higher authorities, and if all the facts are narrated in the assessment order, the addition should be sustained in the hands of the assessee based on the facts. For that we rely on the findings (as Per Chagla CJ,).Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC), where it was held as follows: “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of…

Income Tax Officer, Junagadh vs. Shri Navda Mahila Doodh Utpadak Sahkari Mandli Limited, Vanthali Junagadh Gujarat

In the result, appeal filed by the assessee, in ITA No

ITA 604/RJT/2025[2018]Status: DisposedITAT Rajkot10 Apr 2026

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 147Section 250Section 69ASection 80P

…if all the facts are narrated in the assessment order, the addition should be sustained in the hands of the assessee based on the facts. For that we rely on the findings (as Per Chagla CJ,).Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC), where it was held as follows: “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of the law under which such an order…

Mavani Nilesh Harishbhai HUF, Porbandar vs. ITO, WD-2(3), Porbandar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 422/RJT/2025[2017-18]Status: DisposedITAT Rajkot27 Nov 2025AY 2017-18

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…ting a wrong provision of law, which would not 9 Mavani Nilesh Harishbhai HUF vs. ITO invalidate the order itself, if the order was one otherwise within his jurisdiction.” 16.Per Chagla CJ,.Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC), states as follows: “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of the law under which such an order should have…

Paras Prints (Pvt.) Ltd., Surat vs. Assistant Commissioner of Income Tax, Cir. 2(1)(1), Surat

In the result, appeal filed by the assessee is allowed

ITA 273/SRT/2022[2017-18]Status: DisposedITAT Surat21 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.273/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Court Hearing) Paras Prints (Pvt.) Ltd., Vs. The Acit, 276, Gidc, Pandesara, Surat, Circle -2 (1)(1), Surat-395001. Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp3787H

Section 142(1)Section 143(2)Section 143(3)Section 69A

…t the Tribunal should direct the ITO to make fresh assessments in accordance with law. 15. The appeals are accordingly disposed of. There shall be no order as to costs” 13. As Per Chagla CJ, Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC): “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of the law under which such an order should have been made.” 14. The…

DCIT, Circle-1(1)(1), Surat vs. Diva Diamonds Pvt. Ltd, Surat

In the result, appeal filed by the assessee in ITA No

ITA 128/SRT/2020[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

…correction in the section in accordance with the substance discussed in the assessment order does not vitiate the appellate order. For this, reliance can be placed on the judgment of the Hon`ble Supreme Court in the case of Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC), wherein it was held as follows: “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of…

Diva Diamonds Pvt. Ltd, Surat vs. Pr. Commissioner of Income Tax, Surat

In the result, appeal filed by the assessee in ITA No

ITA 313/SRT/2019[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

…correction in the section in accordance with the substance discussed in the assessment order does not vitiate the appellate order. For this, reliance can be placed on the judgment of the Hon`ble Supreme Court in the case of Navinchandra Mafatlal v CIT [1955] 27 ITR 245, 261, affirmed, [1961] 42 ITR 53 (SC), wherein it was held as follows: “If an order is made by an income-tax Officer and even though he may state that he has not made it under any particular section of the income-tax Act, or even if he may state that he has made it under a particular section, it is for us to decide which is the proper provision of…