Chandra Kishore Jha v. Mahavir Prasad

8 SCC 266Supreme Court of India1999#604 most cited

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.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2018 to 2026.

Also referred to as

Chandra Kishore Jha v. Mahavir Prasad · statute prescribes manner · done in that manner alone · procedural compliance · Income Tax Act · sections 144 · 143(3) · 250 · 251 · condonation of delay · Form 67 · foreign tax credit · approval for scrutiny scope

Sections most often in play

Section 250Section 144Section 143(3)Section 251(1)(a)Section 44ABSection 133(6)Section 201Section 201(1A)

Issues it is cited on

section 264asection 135asection 144(b)section 44aasection 127(1)section 251(1)(a)section 264section 192section 253(1)section 251(1)section 127(2)section 17

Judgments citing Chandra Kishore Jha v. Mahavir Prasad

Bilwa Infrastructure Limited, Hyderabad vs. ITO., Ward-1(1), Hyderabad

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 1363/HYD/2025[2019-20]Status: DisposedITAT Hyderabad21 Jan 2026AY 2019-20

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

Section 139Section 147Section 148Section 148ASection 151ASection 250

…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…

Pallapu Srinivasarao (HUF), Almasguda vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1586/HYD/2025[2020-21]Status: DisposedITAT Hyderabad16 Jan 2026AY 2020-21

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

Section 139(1)Section 144Section 147Section 148Section 148ASection 69A

…n certain way, the thing has to be done in that way 10 Pallapu Srinivasa Rao (HUF) vs. ITO 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…

Mohd Shoaib Ur Rahman, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1561/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-2016

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

Section 147Section 148Section 148ASection 149Section 69A

…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…

Thilak Babu Boppana, Chittor vs. Income Tax Officer, Ward-1(1), Tirupati

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1628/HYD/2025[2020-21]Status: DisposedITAT Hyderabad09 Jan 2026AY 2020-21

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

For Appellant: Shri M.M. Shabid SameerFor Respondent: Shri K. Vinoth Kannan, Sr
Section 144Section 147Section 148Section 148A

…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…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1145/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

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

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…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…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1144/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

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

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…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…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

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

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…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…

Ashajyothi SC/St Mahila Abhivruddhi Kendra, Belagavi vs. Commissioner of Income Tax Exemptions, Bangalore

Appeals stands partly allowed for statistical purposes

ITA 290/PAN/2025[2022-23 to 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

…y s/c (B) of section 12AB(1)(b)(ii) and clause (ii)(b)(B) of 2nd proviso to 80G(5) of the Act r.w.p. to rule 11AA(5) of the IT-Rules, 1962. 11. 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’. ITAT-Panaji Page 8 of 10 Ashajoyti SC/ST Mahila Abhivruddhi Kendra Vs CIT(E) ITA Nos.162 & 290/PAN/2025 12. It shall be worthy to also underline that the opportunity of being heard should be real, reasona…

Ashajyothi SC/St Mahila Abhivruddhi Kendra, Belgaum vs. Commissioner of Income Tax Exemptions, Bengaluru

Appeals stands partly allowed for statistical purposes

ITA 162/PAN/2025[AY 2022-23 to AY 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

…y s/c (B) of section 12AB(1)(b)(ii) and clause (ii)(b)(B) of 2nd proviso to 80G(5) of the Act r.w.p. to rule 11AA(5) of the IT-Rules, 1962. 11. 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’. ITAT-Panaji Page 8 of 10 Ashajoyti SC/ST Mahila Abhivruddhi Kendra Vs CIT(E) ITA Nos.162 & 290/PAN/2025 12. It shall be worthy to also underline that the opportunity of being heard should be real, reasona…

Krishnaveni Kokkula, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 558/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 69A

…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…

Jai Hind Souharda Pattin Sahakari Niyamit, Belagavi vs. Income Tax Officer, Ward - 1(3), Belagavi

The appeal is allowed for statistical purposes

ITA 168/PAN/2025[2012-13]Status: DisposedITAT Panaji16 Dec 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Jai Hind Souharda Sahakari Sangh Niyamit, Bazar Road, Tal.: Hukkeri, Belgavi-591309 Pan:Aaajj0226F . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal[‘Ld. DR’]
Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 253(1)Section 80P

…ions of statute which otherwise obligates disposal of the appeal on merits even in case of non-prosecution. This view of the bench finds strength in the landmark judgement of the Hon’ble Supreme Court rendered in ‘Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their Hon’ble Lordships have categorically 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’. 8. The issue of ex-parte dismissal of appeal without adjudicating on merits came for consideration before the Hon’ble Jurisdictional Bombay High Cou…

M/S. Gautami Power Limited vs. The Asst. Commissioner of Income Tax, Hyderabad

ITTA/316/2011HC Telangana15 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Dileep Kumar Sakamuri Chenchu Venkata, Srikalahasti vs. Income-Tax Officer, Ward-1(3), Tirupati

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1615/HYD/2025[AY 2015-16]Status: DisposedITAT Hyderabad10 Dec 2025

Bench: Us:

Section 147Section 148Section 148ASection 234CSection 23BSection 250Section 69A

…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…

Venkata Rama Krishnam Raju Chintalapati, Hyderabad vs. DCIT., Circle 8(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 144/HYD/2025[2019-20]Status: DisposedITAT Hyderabad10 Dec 2025AY 2019-20

Bench: Us.

Section 144Section 147Section 148Section 148ASection 151ASection 68

…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…

Manikumari Samanchi, Zaheerabad vs. Income Tax Officer, Ward-1, Sangareddy

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1345/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Dec 2025AY 2016-17

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

Section 147Section 148Section 148ASection 14BSection 69A

…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…

Manikumari Samanchi, Zaheerabad vs. Income Tax Officer, Ward-1, Sangareddy

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1344/HYD/2025[2015-16]Status: DisposedITAT Hyderabad10 Dec 2025AY 2015-16

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

Section 147Section 148Section 148ASection 14BSection 69A

…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…

Siva Sankara Reddy Tunga, Hyderabad vs. ITO., Ward - 14(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1060/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 148Section 148ASection 69A

…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…

Outsystems Singapore Pte. Ltd., Singapore vs. DCIT Circle 2(2)(2) (International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 1601/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.1601/धिल्ली/2025(नि.व. 2022-23) Outsytems Singapore Pte. Ltd., 41-01, 8 Temasek Boulevard, Suntec Tower Three, ...... अपीलार्थी/Appellant Singapore 389980 Pan Aadco-0528-P बिाम Vs. The Deputy Commissioner Of Income Tax, Circle International Tax 2(2)(2), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Ajit Jain & Ms. Shivangi Chitlangia Chartered Accountants प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 10.01.2025, For Assessment Year 2022-23. 2. The Assessee In Appeal Has Raised As Many As 13 Grounds. The Ld. Counsel For The Assessee At The Outset Submitted That He Is Not Pressing Ground No. 4 Of Appeal Assailing Validity Of The Assessment Order Without Din. In Light Of The 2 Statement Made By Ld. Counsel For The Assessee, Ground No. 4 Of Appeal Is Dismissed As Not Pressed.

For Appellant: Shri Ajit Jain & Ms. Shivangi ChitlangiaFor Respondent: Ms. Ekta Jain, CIT(DR)
Section 14Section 143(3)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री विकास अिस्थी, न्याविक सदस्य एिं श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.1601/धिल्ली/2025(नि.व. 2022-23) Outsytems Singapore Pte. Ltd., 41-01, 8 Temasek Boulevard, Suntec Tower Three, ...... अपीलार्थी/Appellant Singapore 389980 PAN AADCO-0528-P बिाम Vs. The Deputy Commissioner of Income Tax, Circle International Tax 2(2)(2), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appell…

Shri Jyoti Multipurpose Souhard Sahakari Sangh Nyt Examba, Examba, Chikodi, Belagavi vs. Income Tax Officer, Ward 1, Nippani, Belagavi

The appeal is allowed for statistical purposes

ITA 172/PAN/2025[2022-23]Status: DisposedITAT Panaji27 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Shri Jyoti Multipurpose Souharda Sangh Niyamit Examba, Chikodi, Belgavi-591244 Pan:Aabas2730D . . . . . . . Appellant

For Appellant: Mr Shivanand Halbhavi [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 144Section 250Section 251Section 251(1)Section 253(1)

…manner explicitly provided under the statute suffers from such provision therefore is unacceptable in law. This view of the bench finds strength in the landmark judgement of the Hon’ble Supreme Court rendered in ‘Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their Hon’ble Lordships have categorically 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’. ITAT-Panaji Page 4 of 5 Shri Jyoti Multipurpose Souharda Sangh Niyamit Vs. ITO ITA No.172/PAN/2025, AY: 2022-23 8. Indisputably, in the present ca…

Sonali Mahendra Naik Gaunekar, Panaji vs. Income Tax Officer, Ward - 1(1), Panaji

The appeal of the assessee is partly allowed for statistical purpose

ITA 313/PAN/2025[2016-17]Status: DisposedITAT Panaji28 Oct 2025AY 2016-17

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

For Appellant: Mr Rahul Sarda [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 147Section 148Section 250Section 253(1)Section 263Section 50C

…y adjudication vis-a-via order suffers from mandatory compliance of s/s (6) (supra), then such adjudication/order in limine deserves to be set-aside. 14. It is a trite law as laid down by Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], that ‘if a statute provides for a thing to be done in a particular manner, then it has to ITAT-Panaji Page 11 of 13 Sonali Mahendra Naik Gaunekar Vs ITO ITA No.: 313/PAN/2025 AY: 2016-17 be done in that manner and in no other manner’. In view of the Ld. co-ordinate bench decision in ‘Computer Science Corp. India (P) Ltd. Vs DCIT’ [2024, 16…