Revenue. (iv) Addl. CIT v. Krishna Narayan Naik

150 ITR 513Reported decision1984#14954 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 263Section 56(2)(viib)Section 68

Judgments citing Revenue. (iv) Addl. CIT v. Krishna Narayan Naik

Hollis Vitrified Private Limited, Morbi, Gujarat, India vs. The Principal Commissioner of Income Tax - 1, Rajkot, Gujarat, India

In the result, appeal filed by the assessee, is dismissed

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 68

…n of mind to something which was obvious and required application of mind or based on no or insufficient materials so as to affect the merits of the case and thereby cause prejudice to the interest of the Revenue. (iv) Addl. CIT v. Krishna Narayan Naik [1984] 150 ITR 513 "An order could be said to be erroneous when either it did not decide a point and record a finding on an issue which ought to have been done or decided it wrongly." 13. The ld. PCIT also noted that with effect from 01/06/2015, Explanation 2 to the section 263(1) has been inserted by which scope of section 263 of the Act has been expanded by incor…

Ganadhipati Construction Private Ltd, Patna vs. PCIT, Central, Patna

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

Ganadhipati Construction Private Limited, Patna vs. PCIT, Central, Patna

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

Ganadhipati Construction Private Limited, Patna vs. PCIT, Central, Patna

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

Ganadhipati Construction Pvt Ltd, Patna vs. PCIT, Central, Patna

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

Ganadhipati Construction Private Limited, Patna vs. PCIT, Central, Patna

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

Revenue. (iv) Addl. CIT v. Krishna Narayan Naik (150 ITR 513) — Cited in 6 Judgments | BharatTax