Chandra Kishore Jha v. Mahavir Prasad

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. DCIT(TDS), Raipur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

South Eastern Coalfields Limited, Bilaspur vs. ITO(TDS), Bilaspur

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

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…

Srithik Ispat Private Limited, Goa vs. The Assistant Commissioner of Income Tax Circle 2(1) Panaji, Goa, Panaji

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year: 2016-17 Srithik Ispat Pvt. Ltd. Plot No. 3, Sanguem Industrial Estate, Sanguem, Goa-403704 Pan : Aaics1765P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee By: Mrs Girija Agrawal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 30/07/2025 Date Of Pronouncement : 31/07/2025 Order Per G. D. Padmahshali; This Assessee’S Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Din & Order No 1068425181(1) Dt. 06/09/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Act Which Originated From Order Of Assessment Passed U/S 144 Of The Act By Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. Ao’].

…048/PAN/2025 AY : 2016-17 issue assailed, (ii) draw a conclusion based on material and (iii) underline clear reasons for conclusion so drawn thereon. 11. 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 be done in that manner and in no other manner’. 12. We now also note that, by virtue of insertion of proviso to section 251(1) of the Act which came into effect from 01/10/2024, the Ld. NFAC/CIT(A) is now empowered to set-aside the ex-parte order passe…

Mahendra Purushottam Naik Gaunekar, Panaji vs. Income Tax Officer, Panaji

Accordingly. The ground thus stands allowed

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

…ves to be set-aside without going into merits. ITAT-Panaji Page 12 of 16 Mahendra Purushottam Naik Gaunekar Vs ITO ITA No.: 012/PAN/2024 AY: 2016-17 12. 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 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, 163 taxmann.com 693] order dismissing all ground based on single issue by disobeying the mandates of…

The Deputy Commissioner of Income Tax, Circle-1(1), Patto Plaza vs. Esteem Industries Private Limited, Plot

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

…x auditor M/s B Y & Associates, Mumbai not only mis-reported deviation followed for opening inventory but also their impact on reported profit. 13. It is a trite law as laid down by Hon’ble Supreme Court in case ‘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 be done in that manner and in no other manner’. By stricter application of former ratio, every assessee in view of section 145A of the Act is under obligation of deploy inclusive method of inventory ITAT-Panaji Page 12 of 20 DCIT Vs Esteem Industries…