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 369,743 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

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

…the power is given to do certain things in a certain way, the thing has to be done in that way alone and no other manner which is otherwise not provided under the law. 11. 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…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

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

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, Secl Hasdeo Area

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 301/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, West Jhaggrakhand

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 300/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO(TDS), Bilaspur vs. Secl, Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 299/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, West Jkd Colliery

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 298/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, Gharghoda

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 297/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Mines Rescue Stations

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 296/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO (TDS), Bilaspur vs. Secl, Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 295/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Jkd, Sub Area, West Jkd

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 294/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO (TDS), Bilaspur vs. Secl, Bilaspur, Hasdeo Haldibadi

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 293/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

ITO(TDS), Bilaspur vs. Secl, Bilaspur, West Jkd Colliery

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 292/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps00355F), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 291/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN-Bpls04617E), Surguja

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 290/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coalfields Limited (TAN- Jbps13157E), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 289/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl Central Stores (TAN- Jbps03090D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 288/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. South Eastern Coal Fields Limited (TAN- Bpls04875D), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 287/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl (TAN- Bpls04697A), Korba

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 286/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…

Deputy Commissioner of Income Tax (TDS), Raipur vs. Secl-Hasdeo Area Haldibadi Colliery (TAN- Jbps06999G), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 285/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…is therefore barred by jurisdiction. 9. The validity of action of the tax and appellate authorities which does not confirm with the provisions of statute came for consideration before the Hon’ble Supreme Court in Chandra Kishore Jha Vs Mahavir Prasad’ [1999, 8 SCC 266 (SC)], wherein their hon’ble lordships 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-Raipur Page 10 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 10. In the present case, since the statute did provide…