How many judgments cite CIT v. Naveen Chander?

21 judgments on BharatTax cite CIT v. Naveen Chander (323 ITR 49), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Naveen Chander come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 144, Section 282, Section 127, Section 132.

CIT v. Naveen Chander

323 ITR 49High Court2010#5504 most cited

What is CIT v. Naveen Chander authority for?

Service of notice by affixture is invalid if it is not done in accordance with the procedure laid down in the Code of Civil Procedure, specifically requiring the association of an independent local person.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Naveen Chander · 323 ITR 49 · service of notice · affixture · Code of Civil Procedure · Order V Rule 17 · independent local person · valid service · assessment proceedings

Sections most often in play

Section 1961 Section 143(3)Section 144 Section 282 Section 127 Section 132 Section 139(1)Section 143(2)

Issues it is cited on

section 33b section 64 section 282 section 33 service of notice section 28 agricultural income notice under section 148 reassessment proceedings search and seizure section 144 section 148

Judgments citing CIT v. Naveen Chander

M/S. Mico Steels (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1669/DEL/2014[2001-02]Status: DisposedITAT Delhi30 Aug 2016AY 2001-02

Bench: Shri H.S. Sidhu & Shri Anadi N. Mishra

For Appellant: Sh. KC Singhal, A.RFor Respondent: Sh. Umesh Chander Dubey, Sr. DR

Section 143(2)Section 143(3)Section 144Section 234DSection 282(2)(b)

…ave exercised its discretion in favour of the assessee in view of the adequate alternative remedy they had. - (Note: the case was decided in favour of assessee) b) Hon’ble Punjab and Haryana High Court in the case of CIT vs. Naveen Chander reported in [2010] 323 ITR 49 (P&H) has dealt with similar and identical issue and hence, by referring the Order V, Rule 20 of the Code of Civil Procedure decided the Appeal in favour of the assessee. The relevant portion of the judgment is as under:- “2. The basic controversy raised is as to whether the assessee-respondent was served under section 158BD of the Act at his las…