What is Chandra Kishore Jha v. Mahavir Prasad authority for?

If a statute or law prescribes that a thing must be done in a particular manner, then it must be done in that manner alone and in no other way. This principle mandates strict adherence to statutory procedures.

How many judgments cite Chandra Kishore Jha v. Mahavir Prasad?

163 judgments on BharatTax cite Chandra Kishore Jha v. Mahavir Prasad (8 SCC 266), spanning 2018 to 2026.

Which sections of the Income Tax Act does Chandra Kishore Jha v. Mahavir Prasad come up under?

It is most often cited in judgments turning on Section 250, Section 144, Section 143(3), Section 251(1)(a), Section 44AB, Section 133(6).

Chandra Kishore Jha v. Mahavir Prasad (8 SCC 266)

Suneel Kumar, Legal Heir of Late Shri Vijay Singh, Uttar Pradesh vs. ITO, Ward-2(2)(5), Ghaziabad

In the result, Appeal of the Assessee is allowed

ITA 566/DEL/2026[2012-13]Status: DisposedITAT Delhi15 Apr 2026AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthivs Income Tax Officer, Suneel Kumar Legal Heir Of Late Shri Vijay Singh Ward-2(2)(5) (Assessee), 3F, 203, A Who Society, Sector Chi-, Greater Ghaziabad Nodia, Kasna, G. B. Nagar-201310 (Up) Pan: Deqps2256H (Respondent) (Applicant) Appellant By Sh. P. Roy Chaudhary, Adv Respondent By Sh. Ajay Kumar Arora, Sr. Dr

Section 142(1)Section 143Section 143(2)Section 2

…rukuri Mani v. Chief Secretary, Government of Andhra Pradesh (2015) 13 SSC 722 has held that any deviation in the procedure prescribed by the statue renders the action illegal. The Hon’ble Apex Court in the case of Chandra Kishore Jha vs Mahavir Prasad (1999) 8 SCC 266 held that, if statue provides for a thing to 7 be done in a particular manner, then it has to be done in that manner and in no other manner. The CBDT has laid down procedure for completing ‘EProceedings’ in a particular manner, the same are binding on the Department. The AO is thus mandatorily required to sign the assessment order digitally where t…

Shri Durdundeshwar Urban Credit Souhard Sahakari Nyt, Belagavi vs. Income Tax Officer, Ward - 1, Gokak

Appeals are allowed for statistical purposes

ITA 311/PAN/2025[2017-18]Status: DisposedITAT Panaji12 Mar 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 306 To 307 & 311/Pan/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 Pan:Aaaas5612D . . . . . . . Appellant

For Appellant: NoneFor Respondent: Ms Rijula Uniyal [‘Ld. DR’]

Section 143(3)Section 246ASection 250Section 270ASection 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 306 to 307 & 311/PAN/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 PAN:AAAAS5612D . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee by : None Revenue by : Ms Rijula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 11/03/2026 Date of Pronouncement : 12/03/2026 ORDER PER G. D. PADMAHSHALI; The insta…

Shri Durdundeshwar Urban Credit Souhard Sahakari Nyt, Belagavi vs. Income Tax Officer, Ward - 1, Gokak

Appeals are allowed for statistical purposes

ITA 307/PAN/2025[2020-21]Status: DisposedITAT Panaji12 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 306 To 307 & 311/Pan/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 Pan:Aaaas5612D . . . . . . . Appellant

For Appellant: NoneFor Respondent: Ms Rijula Uniyal [‘Ld. DR’]

Section 143(3)Section 246ASection 250Section 270ASection 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 306 to 307 & 311/PAN/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 PAN:AAAAS5612D . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee by : None Revenue by : Ms Rijula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 11/03/2026 Date of Pronouncement : 12/03/2026 ORDER PER G. D. PADMAHSHALI; The insta…

Shri Durdundeshwar Urban Credit Souhard Sahakari Nyt, Belagavi vs. Income Tax Officer, Ward -1, Gokak

Appeals are allowed for statistical purposes

ITA 306/PAN/2025[2020-21]Status: DisposedITAT Panaji12 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 306 To 307 & 311/Pan/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 Pan:Aaaas5612D . . . . . . . Appellant

For Appellant: NoneFor Respondent: Ms Rijula Uniyal [‘Ld. DR’]

Section 143(3)Section 246ASection 250Section 270ASection 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 306 to 307 & 311/PAN/2025 Assessment Year : 2017-18 & 2020-21 Shri Durdundeshwar Urban Credit Souhard Sahakari Niyamita Subhash Road, Sankeshwar Belagavi-591313 PAN:AAAAS5612D . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee by : None Revenue by : Ms Rijula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 11/03/2026 Date of Pronouncement : 12/03/2026 ORDER PER G. D. PADMAHSHALI; The insta…

Confraria Do Ssmo Sacramento E Santos Reis Magos Da Igreja De Reismagos, Verem vs. Commissioner of Income Tax (Exemption), Bangalore

Appeals are allowed for statistical purposes

ITA 347/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

…trix with any deprecative material. ITAT-Panaji Page 8 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 10. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported in 8 SCC 266 (SC), that ‘if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner’. It shall be worthy to also underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. In view of H…

Confreria De N Sra Do Bom Successo Da Capela De Dongorim Mandur, Mandura vs. Commissioner of Income Tax (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 249/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

…trix with any deprecative material. ITAT-Panaji Page 8 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 10. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported in 8 SCC 266 (SC), that ‘if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner’. It shall be worthy to also underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. In view of H…

Confraria Do Ssmo Sacramento E N Sra De Amparo Da Igreja De Mandur, Mandur vs. Commissioner of Income Tax (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 248/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

…trix with any deprecative material. ITAT-Panaji Page 8 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 10. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported in 8 SCC 266 (SC), that ‘if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner’. It shall be worthy to also underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. In view of H…

Cofre Da Capela De S Sebastiao Neura, Neura vs. Commissioner of Income Tax, (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 238/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

…trix with any deprecative material. ITAT-Panaji Page 8 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 10. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported in 8 SCC 266 (SC), that ‘if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner’. It shall be worthy to also underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. In view of H…

Confraria De N Sra Do Rosario Da Capela De Neura, Neura vs. Commissioner of Income Tax, (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 237/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 12ASection 12A(1)(ac)

…trix with any deprecative material. ITAT-Panaji Page 8 of 10 ITA Nos.237 & 238/PAN/2025, ITA Nos.248 & 249/PAN/2025 & ITA Nos.347/PAN/2025 10. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported in 8 SCC 266 (SC), that ‘if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner’. It shall be worthy to also underline that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. In view of H…

Ntt Managed Services India Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR

Section 108(8)Section 143(1)Section 80J

…sible in the light of the provision of section 80JJAA and in view of the decision of Apex Court in the case of Dilip Kumar. In the decision in the case of State of Uttar Pradesh v. Singhara Singh AIR 1964 SC 358 & Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266, it has been held that "if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner" Further in the case of Commissioner of Income-lax v. Shivanand Electronics 209 ITR 63 (Bombay HC) it has been held by Hon'ble Court that "When the Legislature casts a duty on the assessee claimi…

Exel Rubber Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…power is given to do certain things in certain way, the thing has to be done in that way alone and not in other manner which is otherwise not provided in the law as held by the Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahaveer Prasad (1999)8 SCC 266 as well as in case of Cherrukuri Mani v. Chief Secretary, Govt. of A.P (2015) 3 SCC 722. The learned Counsel for the assessee has submitted that the Hon'ble Supreme Court has held time and Page 6 of 74 ITA No 1894 of 2025 Exel Rubber Private Ltd again that where the law prescribes the things to be done in a particular manner following a particula…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1884/HYD/2025[2021-22]Status: DisposedITAT Hyderabad18 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/S. Vilas Polymer (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaacv9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Are Filed By The Assessee & Are Directed Against The Two Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 31/10/2025, For The Asst. Years 2020-21 & 2021-22 Respectively. Since Identical Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 132(4)Section 143(1)Section 143(3)Section 148

…rovides a particular thing to be done in a particular way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law. The Hon’ble Supreme Court in the case of Chandra Kishore Jha vs. Mahavir Prasad (1999) 8 SCC 266 in Para 17 laying down the aforesaid principle held that “it is well settled solitary principle that if the statute provides for a thing to be done in a particular manner, then it has to be done in that Page 20 of 29 ITA Nos 1876 and 1884 of 2025 Vilas Polymer P Ltd manner and in no other manner”. The said principle of law was further reiterated…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1876/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/S. Vilas Polymer (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaacv9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Are Filed By The Assessee & Are Directed Against The Two Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 31/10/2025, For The Asst. Years 2020-21 & 2021-22 Respectively. Since Identical Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 132(4)Section 143(1)Section 143(3)Section 148

…rovides a particular thing to be done in a particular way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law. The Hon’ble Supreme Court in the case of Chandra Kishore Jha vs. Mahavir Prasad (1999) 8 SCC 266 in Para 17 laying down the aforesaid principle held that “it is well settled solitary principle that if the statute provides for a thing to be done in a particular manner, then it has to be done in that Page 20 of 29 ITA Nos 1876 and 1884 of 2025 Vilas Polymer P Ltd manner and in no other manner”. The said principle of law was further reiterated…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…power is given to do certain things in certain way, the thing has to be done in that way alone and not in other manner which is otherwise not provided in the law as held by the Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahaveer Prasad (1999)8 SCC 266 as well as in case of Cherrukuri Mani v. Chief Secretary, Govt. of A.P (2015) 3 SCC 722. The learned Counsel for the assessee has submitted that the Hon'ble Supreme Court has held time and again that where the law prescribes the things to be done in a particular manner following a particular procedure, it shall have to be done in the same manner fo…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad.

In the result, all the six appeals i

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…power is given to do certain things in certain way, the thing has to be done in that way alone and not in other manner which is otherwise not provided in the law as held by the Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahaveer Prasad (1999)8 SCC 266 as well as in case of Cherrukuri Mani v. Chief Secretary, Govt. of A.P (2015) 3 SCC 722. The learned Counsel for the assessee has submitted that the Hon'ble Supreme Court has held time and again that where the law prescribes the things to be done in a particular manner following a particular procedure, it shall have to be done in the same manner fo…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…power is given to do certain things in certain way, the thing has to be done in that way alone and not in other manner which is otherwise not provided in the law as held by the Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahaveer Prasad (1999)8 SCC 266 as well as in case of Cherrukuri Mani v. Chief Secretary, Govt. of A.P (2015) 3 SCC 722. The learned Counsel for the assessee has submitted that the Hon'ble Supreme Court has held time and again that where the law prescribes the things to be done in a particular manner following a particular procedure, it shall have to be done in the same manner fo…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…power is given to do certain things in certain way, the thing has to be done in that way alone and not in other manner which is otherwise not provided in the law as held by the Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahaveer Prasad (1999)8 SCC 266 as well as in case of Cherrukuri Mani v. Chief Secretary, Govt. of A.P (2015) 3 SCC 722. The learned Counsel for the assessee has submitted that the Hon'ble Supreme Court has held time and again that where the law prescribes the things to be done in a particular manner following a particular procedure, it shall have to be done in the same manner fo…

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1571/HYD/2025[2021-22]Status: DisposedITAT Hyderabad18 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha G.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 132(4)Section 143(3)Section 148

…rovides a particular thing to be done in a particular way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law. The Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahavir Prasad (1999) 8 SCC 266 in Para 17 laying down the aforesaid principle held that “it is well settled solitary principle that if the statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner”. The said principle of law was further reiterated in the case of Cherukuri Mani vs. Chief Secretary, Govt. of Andhra…

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1566/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha G.आ. अपी.सं / Ita Nos.1566 & 1571/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2020-21 & 2021-22) M/S. Exel Rubber Private Ltd Vs. Hyderabad Dy.Cit Central Circle 1 (2) Hyderabad Pan:Aaace4495J (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri M.V. Prasad, Ca राजस्व द्वारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख / Date Of Hearing: 20/01/2026 घोषणा की तारीख / Pronouncement: 18/02/2026 Per Manjunatha, G. A.M. आदेश/Order These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 14/07/2025 For The A.Ys 2020-21, 2021-22 & 2022-23 Respectively. Since Common Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 132(4)Section 143(3)Section 148

…rovides a particular thing to be done in a particular way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law. The Hon'ble Supreme Court in the case of Chandra Kishore Jha vs. Mahavir Prasad (1999) 8 SCC 266 in Para 17 laying down the aforesaid principle held that “it is well settled solitary principle that if the statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner”. The said principle of law was further reiterated in the case of Cherukuri Mani vs. Chief Secretary, Govt. of Andhra…

Income Tax Officer, Ward-8(1), Hyderabad vs. Dagumati Swathi, Hyderabad

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed in terms of our aforesaid observations

ITA 1638/HYD/2025[2013-14]Status: DisposedITAT Hyderabad30 Jan 2026AY 2013-14

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 13Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151A

…he power is given to do certain things in certain way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law. 32. The Hon'ble Supreme Court in the case of Chandra Kishore Jha v. Mahaveer Prasad [1999] 8 SCC 266 in paragraph No. 17 laying down the aforesaid principle held as under "it is well settled solitary principle that if statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner. The said principle of law was further reiterated in the case of Cherrukuri Mani v. Chief Secretary Governme…

Chandra Kishore Jha v. Mahavir Prasad

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