Commissioner of Income-tax v. J.K. Narayanan

293 ITR 179Reported decision2007#24271 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 147Section 112Section 132Section 143(2)Section 144Section 148Section 15

Judgments citing Commissioner of Income-tax v. J.K. Narayanan

V Ramakrishnan, Chennai vs. DCIT Central Circle III(4), Chennai

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

…s of the case. For the above reason, question Nos. 1 and 2 are answered in the affirmative, i.e., in favour of the assessee and against the department.” 32. The jurisdictional High Court in the case of Commissioner of Income-tax v. J.K. Narayanan, reported in 293 ITR 179, under identical circumstances had held by explaining the scope of block proceedings under the statute which is now under consideration in the present proceedings: :-16-: IT(SS)A Nos. 153 & 162/Chny/2003 & ITA. Nos:744 & 2197/Chny/2005 “It is not the case of the Revenue that in the present case, any undisclosed income had come to light as a re…

V Ramakrishnan, Chennai vs. DCIT Central Circle III(4), Chennai

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

…s of the case. For the above reason, question Nos. 1 and 2 are answered in the affirmative, i.e., in favour of the assessee and against the department.” 32. The jurisdictional High Court in the case of Commissioner of Income-tax v. J.K. Narayanan, reported in 293 ITR 179, under identical circumstances had held by explaining the scope of block proceedings under the statute which is now under consideration in the present proceedings: :-16-: IT(SS)A Nos. 153 & 162/Chny/2003 & ITA. Nos:744 & 2197/Chny/2005 “It is not the case of the Revenue that in the present case, any undisclosed income had come to light as a re…

The Commissioner of Income Tax vs. M/S. Hm Exports

The appeal stands dismissed

ITA/191/2009HC Karnataka04 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 132Section 158BSection 260Section 80H

…e Department. 14. Learned counsel for the respondent has relied on two decisions of Madras High Court (i) The Commissioner of Income Tax –vs- P.S.Mani (Tax Case (Appeal) No.549/2007 and (ii) The Commissionerof Income-Tax –vs- J.K.Narayanan (2007) 293 ITR 179 wherein it has been held that keeping in view the provisions contained in Section 158B(b) of the Act, the belated returns, which had been filed by the assessee, even though invalid, contained information showing the earning of the corresponding income and such information having been imparted by the assessee to the Assessing Officer long be…

Commissioner of Income-tax v. J.K. Narayanan (293 ITR 179) — Cited in 3 Judgments | BharatTax