Babu Varghese v. Bar Council of Kerala

3 SCC 422Supreme Court of India1999#7832 most cited

What is Babu Varghese v. Bar Council of Kerala authority for?

If a specific procedure is mandated by law for performing an action, that procedure must be strictly followed, and deviation renders the action invalid. Non-compliance with mandatory procedures overrides considerations of procedural irregularity, deemed acceptance, or lack of prejudice.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Babu Varghese v. Bar Council of Kerala · mandatory procedure · section 144B · assessment order · non-est · failure to follow procedure · manner prescribed by law · procedural irregularity

Sections most often in play

Section 115BBESection 142Section 142(1)Section 143(2)Section 143(3A)Section 143(3B)Section 144Section 144(1)

Issues it is cited on

section 92casection 92cdispute resolution panelsection 92section 144cnon-residentdraft assessment ordersection 270asection 28final assessment ordersection 115assistant commissioner

Judgments citing Babu Varghese v. Bar Council of Kerala

Madkini Hydro Power Private Limited, Dehradun vs. Income Tax Officer- 4(3), Lucknow

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

ITA 228/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jun 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2018-19 Madkini Hydro Power Private V. The Income Tax Officer 4(3) Limited Lucknow Flat No.4, Ii Floor 3, Scindia House Delhi 110 001 Tan/Pan:Aaecm1420B (Appellant) (Respondent) Appellant By: Shri Shalendera Kishore Singh, Adv. Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Shalendera Kishore Singh, AdvFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 144Section 68

…in that way or not at all and other methods of performance are forbidden. The Assessee relies upon the judgments of Taylor Vs. Taylor, 1875) 1 Ch.D.426; Nazir Vs. King Emperor, AIR 1936 PC 253, AIR 1975 SC 985; Babu Verghese Vs. Bar Council of Kerala, (1999) 3 SCC 422] for this submission.. 5. BECAUSE, the Assessment Order has been passed without following the mandatory procedure prescribed under section 144B of the ITA. A new section 144B (w.e.f. 01.04.2021) was inserted by TOLA, which inter alia, provided a mandatory issuance of a prior show cause notice and a draft assessment order before issuing a final asse…

Meridian Construction India Limited, Patna Bihar vs. ACIT Circle-2 Patna, Patna

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

…t of the Registered Valuer”. It is trite law that all statutory actions must be performed only in the manner prescribed by law, and failure in that regards is fatal to the validity of those actions. Authority, if any, be had of the following Judgments: (1999) 3 SCC 422 (SC) - Babu Verghese & Ors. vs Bar Council of Kerala & Ors. Para-31 “It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor ((1875) 1 Ch D 426 : 45 LJ Ch 373…

Meridian Construction India Limited, Patna vs. ACIT Circle-2, Patna

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

…t of the Registered Valuer”. It is trite law that all statutory actions must be performed only in the manner prescribed by law, and failure in that regards is fatal to the validity of those actions. Authority, if any, be had of the following Judgments: (1999) 3 SCC 422 (SC) - Babu Verghese & Ors. vs Bar Council of Kerala & Ors. Para-31 “It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor ((1875) 1 Ch D 426 : 45 LJ Ch 373…

Meridian Construction India Limited, Patna Bihar vs. ACIT Circle-2 Patna, Patna

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

…t of the Registered Valuer”. It is trite law that all statutory actions must be performed only in the manner prescribed by law, and failure in that regards is fatal to the validity of those actions. Authority, if any, be had of the following Judgments: (1999) 3 SCC 422 (SC) - Babu Verghese & Ors. vs Bar Council of Kerala & Ors. Para-31 “It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor ((1875) 1 Ch D 426 : 45 LJ Ch 373…

Meridian Construction India Limited, Patna, Bihar vs. ACIT Circle-2 Patna, Patna

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

…t of the Registered Valuer”. It is trite law that all statutory actions must be performed only in the manner prescribed by law, and failure in that regards is fatal to the validity of those actions. Authority, if any, be had of the following Judgments: (1999) 3 SCC 422 (SC) - Babu Verghese & Ors. vs Bar Council of Kerala & Ors. Para-31 “It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor ((1875) 1 Ch D 426 : 45 LJ Ch 373…

The ACIT Corporate, Cochin vs. M/S.Kera Fibertex International P. Ltd, Cochin

In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed

ITA 361/COCH/2015[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10

Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)

For Appellant: Shri P. Sathisan, AdvocateFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(2)Section 153Section 153B

…herwise. That is, would not validate the non-passing of the assessment order, an admitted fact. Put succinctly, the principle of no cognizance to an act not done in the manner prescribed by law (refer, inter alia, Babu Varghese v. Bar Council of Kerala [1999] 3 SCC 422) shall to prevail over other considerations of deemed acceptance; no prejudice; de minimis; and procedural irregularity. 5.2 The next issue before us if the proceedings are to revert to the AO to pass an assessment order in terms of section 144C(3) of the Act. We would have, with a view to complete the proceedings, taking them to a logical end, sur…

M/S.Kera Fibertex International P. Ltd, Cochin vs. The ACIT, Cochin

In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed

ITA 311/COCH/2015[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10

Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)

For Appellant: Shri P. Sathisan, AdvocateFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(2)Section 153Section 153B

…herwise. That is, would not validate the non-passing of the assessment order, an admitted fact. Put succinctly, the principle of no cognizance to an act not done in the manner prescribed by law (refer, inter alia, Babu Varghese v. Bar Council of Kerala [1999] 3 SCC 422) shall to prevail over other considerations of deemed acceptance; no prejudice; de minimis; and procedural irregularity. 5.2 The next issue before us if the proceedings are to revert to the AO to pass an assessment order in terms of section 144C(3) of the Act. We would have, with a view to complete the proceedings, taking them to a logical end, sur…

Macrotech Developers Ltd.(Successor to Bellissimo Crown Buildmart Pvt Ltd., Mumbai vs. DCIT Central Circle 7(3), Mumbai

The appeal is allowed

ITA 2266/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Apr 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…a certain way, the thing must be done in that way or not at all and other methods of performance are forbidden. [See: Taylor Vs. Taylor,1875) 1Ch.D.426; Nazir Vs. King Emperor, AIR 1936 PC 253, AIR 1975 SC 985; Babu Verghese Vs. Bar Council of Kerala, (1999) 3 SCC 422]." 0107. Thus where the law mandates the learned assessing officer to do the things in a particular manner, if he fails to do so as per the provisions of the law, we do not have any other alternative but to delete the addition. Such a view has been taken even in case of violation of procedures; we are dealing with the substantive addition in the h…

Macrotech Developrs Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle 7(3), Mumbai

The appeal is allowed

ITA 2239/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…a certain way, the thing must be done in that way or not at all and other methods of performance are forbidden. [See: Taylor Vs. Taylor,1875) 1Ch.D.426; Nazir Vs. King Emperor, AIR 1936 PC 253, AIR 1975 SC 985; Babu Verghese Vs. Bar Council of Kerala, (1999) 3 SCC 422]." 0107. Thus where the law mandates the learned assessing officer to do the things in a particular manner, if he fails to do so as per the provisions of the law, we do not have any other alternative but to delete the addition. Such a view has been taken even in case of violation of procedures; we are dealing with the substantive addition in the h…

The Pr. Commissioner of Income Tax -4 vs. Headstrong Services India Pvt. Ltd

ITA/77/2019HC Delhi24 Dec 2020
Section 10ASection 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(1)

…ertain way, the thing must be done in that way or not at all and other methods of performance are forbidden. [See: Taylor Vs. Taylor,1875) 1 Ch.D.426; Nazir Vs. King Emperor, AIR 1936 PC 253, AIR 1975 SC 985; Babu Verghese Vs. Bar Council of Kerala, (1999) 3 SCC 422]. FAILURE TO ADHERE TO THE MANDATORY PROCEDURE PRESCRIBED UNDER SECTION 144C OF THE ACT WOULD VITIATE THE ENTIRE PROCEEDINGS AND THE SAME CANNOT BE TREATED AS AN IRREGULARITY/ CURABLE DEFECT. 22. The appellant has also contended that the failure to follow the procedure under Section 144C of the Act, at the highest, was a procedura…

V Hanumantharayappa vs. State of Karnataka

WP/44577/2017HC Karnataka06 Mar 2020

Bench: S.N.SATYANARAYANA,SACHIN SHANKAR MAGADUM

Section 12(3)Section 14Section 19

…d Senior Counsel would rely on the following judgments of the Hon’ble Apex Court: Sl. No Particulars Citation 1. Canara Bank & Others v. Swapan Kumar Pani & Another (2006) 3 SCC 251 2. Babu Verghese & Others v. Bar Council of Kerala & Others (1999) 3 SCC 422 3. Sukhdev Singh & Others v. Bhagatram Sardar Singh Raghuvanshi & Another (1975) 1 SCC 421 4. Mohinder Singh Gill & Another v. The Chief Election Commissioner, New Delhi & Others (1978) 4 SCC 405 5. Ranjit Thakur v. Union of India & Others (1987) 4 SCC 611 6. Institute of Chartered Accountants of India v. L.K.Ratna & Others (19…

The Pr.Commissioner of Income Tax-1 vs. Aster Infratek Pvt.Ltd

ITTA/576/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

For Appellant: Mr. Manish Mishra, G.P V

…this were not so, the statutory provision might as well not have been enacted....” Reference has also made to the judgment rendered by the Hon'ble Apex Court in the case of Babu Verghese and Ors. vs. Bar Council of Kerala and Ors., reported in (1999) 3 SCC 422, wherein it has been at paragraphs 31 & 32 as under: “31. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor which was followed by Lord Roche in N…

M/S Saral Wire Craft Pvt. Ltd vs. Commissioner Customs, Central Excise & Service Tax

C.A. No.-005631-005632 - 2015Supreme Court20 Jul 2015
Section 11ASection 37C

…e Privy Council in Nazir Ahmad v. King Emperor (1935-36) 63 IA 372 and was subsequently applied in Rao Shiv Bahadur Singh v. State of Vindhya Pradesh AIR 1954 SC 322, State of UP v. Singhara Singh AIR 1964 SC 358, Babu Verghese v. Bar Council of Kerala (1999) 3 SCC 422 and more recently in Hussein Ghadially v. State of Gujarat (2014) 8 SCC 425. As observed by this Court in Babu Verghese, “it is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all.” The Inspector who ostensibly served the copy of the…

M/S Saral Wire Craft Pvt. Ltd vs. Commissioner Customs, Central Excise & Service Tax

C.A. No.-005631-005632 - 2015Supreme Court20 Jul 2015
Section 11ASection 37C

…e Privy Council in Nazir Ahmad v. King Emperor (1935-36) 63 IA 372 and was subsequently applied in Rao Shiv Bahadur Singh v. State of Vindhya Pradesh AIR 1954 SC 322, State of UP v. Singhara Singh AIR 1964 SC 358, Babu Verghese v. Bar Council of Kerala (1999) 3 SCC 422 and more recently in Hussein Ghadially v. State of Gujarat (2014) 8 SCC 425. As observed by this Court in Babu Verghese, “it is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all.” The Inspector who ostensibly served the copy of the…

Babu Varghese v. Bar Council of Kerala (3 SCC 422) — Cited in 14 Judgments | BharatTax