CWT v. Narielwalla (N.A.)

126 ITR 344High Court1980#7229 most cited

What is CWT v. Narielwalla (N.A.) authority for?

Notices issued under Section 148 of the Income-tax Act, 1961, were held to be invalid.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

CWT v. Narielwalla · Narielwalla's case · Section 148 · invalid notices · Income-tax Act 1961 · reassessment notices · notice validity

Sections most often in play

Section 144Section 147Section 148Section 148A(d)Section 149Section 149(3)Section 163Section 163(2)

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 163section 2(7a)section 115jasection 147(a)section 120section 16section 156section 34(1)section 31

Judgments citing CWT v. Narielwalla (N.A.)

Times Internet Limited (Representative Assessee of Willow Tv International Ltd), New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

Appeal is allowed

ITA 2239/DEL/2024[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Times Internet Ltd. Vs. Dcit, (Representative Assessee Of New Delhi Willow Tv International Ltd.), Express Building, 9-10 Bahadurshah Zafar Marg, New Delhi Pan: Aabct1559M (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Adv. Sh. Shaurya, Ca Sh. Deepesh Jain, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr)

Section 147Section 148Section 148ASection 149Section 163Section 246

…e was no erroneous or arbitrary exercise of jurisdiction by the Tribunal. The principal plea sought to be raised by the learned counsel for the assessee before the Tribunal, at any rate, is clearly covered by the said observations in Narielwalla's case [1980] 126 ITR 344 (Bom.). Since we are inclined to uphold that plea, we are not required to express our opinion on the other contentions. In our opinion, it is necessary to concur with the view taken by the majority of the judges in Kanhaya Lal's case [1973] 87 ITR 476 (Punj. & Har.). This view appears to be in accord with the plain language of the statutory provi…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…pur Sugar and Allied Industries Ltd. [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in [1983] 141 IT 404, our court followed the decision in CWT v. Narielwalla (IN.A.) CWT v. Narielwalla (IN.A.) [1980] 126 ITR 344 (Bom) 126 ITR 344 (Bom) and held (headnote) : and held (headnote) : ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 ".. that the earlier notices issued under section 148 of the Income the Income-tax Act, 1961, that is, the three notices Act, 1961, that is, the three notices issued on Mar…

ITO -Intl Tax Circle 3(3) (2), Mumbai vs. Rahul Rajnikant Parikh, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…f jurisdiction before the Income-tax Officer would make any material difference qua ground challenging the jurisdiction to initiate re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken bef…

Rahul Rajnikant Parikh, Mumbai vs. ITO Intl Tax Circle 3(3) (2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…f jurisdiction before the Income-tax Officer would make any material difference qua ground challenging the jurisdiction to initiate re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken bef…

Kalpesh Ramniklal Jhaveri, Mumbai vs. ITO Intl Tax Cir 3(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…f jurisdiction before the Income-tax Officer would make any material difference qua ground challenging the jurisdiction to initiate re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken bef…

Kalpesh Rashmikant Jhaveri, Mumbai vs. ITO It, Circle- 3(3)(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…f jurisdiction before the Income-tax Officer would make any material difference qua ground challenging the jurisdiction to initiate re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken bef…

CWT v. Narielwalla (N.A.) (126 ITR 344) — Cited in 15 Judgments | BharatTax