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

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 224/PAN/2024[2010-11]Status: DisposedITAT Panaji30 Jun 2025AY 2010-11

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

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

…on thus is on the first appellate authority to identify the issue assailed, draw a conclusion based on material with a clear reasons therefore. 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 7 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 12. In the present case, since impugned adjudication is merely based on Tribunal’s quantum appeal adjudication and further since…

Shri Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 223/PAN/2024[2009-10]Status: DisposedITAT Panaji30 Jun 2025AY 2009-10

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

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

…on thus is on the first appellate authority to identify the issue assailed, draw a conclusion based on material with a clear reasons therefore. 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 7 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 12. In the present case, since impugned adjudication is merely based on Tribunal’s quantum appeal adjudication and further since…

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 140/PAN/2024[2012-13]Status: DisposedITAT Panaji30 Jun 2025AY 2012-13

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

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

…on thus is on the first appellate authority to identify the issue assailed, draw a conclusion based on material with a clear reasons therefore. 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 7 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 12. In the present case, since impugned adjudication is merely based on Tribunal’s quantum appeal adjudication and further since…

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 139/PAN/2024[2011-12]Status: DisposedITAT Panaji30 Jun 2025AY 2011-12

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

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

…on thus is on the first appellate authority to identify the issue assailed, draw a conclusion based on material with a clear reasons therefore. 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 7 of 8 Uday Anant Kamat Vs ACIT AY : 2009-10 to 2012-13 12. In the present case, since impugned adjudication is merely based on Tribunal’s quantum appeal adjudication and further since…

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

In the result, the appeal filed by the assessee is allowed

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 250Section 90

…reafter, the Ld. Addl/JCIT(A) has reproduced the contents of CBDT Notification No. 9 dated 19.09.2017. Further, relying upon the decisions in the cases of State of Uttar Pradesh vs. Singhara Singh AIR 1964 SC 358, Chandra Kishore Jha vs. Mahavir Prasad [1999] 8 SCC 266 and Commissioner of Income-tax v. Shivanand Electronics 209 ITR 63 (Bombay HC), the Ld. Addl/JCIT(A) dismissed the appeal of the assessee. 4. Aggrieved with the order of the Ld. CIT(A) the assessee has filed the appeal before this Tribunal. 5. We have considered the rival submissions made and have also considered the facts of the case. In the paper…

Mukesh Kumar Jindal, Lucknow vs. Income Tax Officer- 4(1), Lucknow

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

ITA 792/LKW/2024[2018-19]Status: HeardITAT Lucknow06 May 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.792/Lkw/2024 "नधा"रण वष"/ Assessment Year: 2018-19 Mukesh Kumar Jindal V. Ito-4(1) C-71, Nirala Nagar, Lucknow- Pratyaksh Kar Bhawan, 226020. 57, Ram Tirath Marg, Lucknow-226001. Pan:Adqpj0319N अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: Shri Prashant Kr. Verma, Adv ""यथ" "क और से /Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 01 05 2025 घोषणा "क तार"ख/ Date Of 06 05 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Prashant Kr. Verma, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 148ASection 250

…find fortified in ‘Radheshyam Satsang Vs CIT’ [1992, 193 ITR 321 (SC)], ‘AkzoNobel India Pvt. Ltd. Vs Addl CIT’ (2022, in ITA 370/2022, (Del)]. 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’. Therefore, in our considered view, in the absence of clear authorization in the statue permitting the Ld. NFAC to culminate proceedings without touching merits even in ex-parte proceedings is violative of p…

Abdulkareem Mohaddin Bagawan, Nipani vs. Income Tax Officer Ward 1, Nipani

ITA 312/PAN/2024[2016-17]Status: DisposedITAT Panaji02 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 312/Pan/2024 Assessment Year : 2016-17 Abdulkareem Mohaddin Bagwan Vegetable Market, Tal.: Chikodi, Dist.: Belgavi. Pan:Aespb0271J . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Vimalraj Periyagounden [‘Ld. DR’]
Section 143(2)Section 143(3)Section 145(3)Section 250Section 251Section 253(1)Section 44A

…nly where the original assessment is framed u/s 144 of the Act and not where the assessment is framed otherwise than u/s 144 of the Act. It is a trite law as laid down by Hon’ble Supreme Court in the case of ‘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’. 5. In the present case the assessment was framed u/s 143(3) of the Act therefore the Ld. NFAC had no explicit power to remand any issue back to the Ld. AO for effective determination. Per ITAT-Panaji Page…

Kabbur Poorva Bhag Vividoddhesha Prathamik Grameen Krushi S Sangh Ni, Kabbur vs. Income Tax Officer, Ward - 1, Nipani

The appeal stands allowed for statistical purposes

ITA 304/PAN/2024[2018-19]Status: DisposedITAT Panaji05 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 304/Pan/2024 Assessment Year : 2018-19 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit At Post: Kabbur, Tal.:Chikodi, Dist.:Belgaum. Pan : Aadat9192J . . . . . . . Appellant V/S Income Tax Officer Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee By : None Revenue By : Mr S Manikandan [‘Ld. Dr’] Date Of Conclusive Hearing : 04/03/2025 Date Of Pronouncement : 05/03/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1069069880(1) Dt. 25/09/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 10/03/2021 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereafter].

For Appellant: NoneFor Respondent: Mr S Manikandan [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 250Section 251Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 304/PAN/2024 Assessment Year : 2018-19 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit At Post: Kabbur, Tal.:Chikodi, Dist.:Belgaum. PAN : AADAT9192J . . . . . . . Appellant V/s Income Tax Officer Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee by : None Revenue by : Mr S Manikandan [‘Ld. DR’] Date of conclusive Hearing : 04/03/2025 Date of Pronouncement : 05/03/2025 ORDER PER G. D. PADMAHSHALI, AM; The asse…

Sarbinder Singh Bindra, New Delhi vs. ACIT Circle-47(1), New Delhi

In the result, the appeal of the Assessee is partly allowed

ITA 7591/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Feb 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalsarbinder Singh Bindra Asst. Cit, 362, 2Nd Floor, Circle-47(1), Naya Katra, Chandni Vs. Delhi. Chowk, Delhi-110006. Pan-Aaepb2783P (Appellant) (Respondent)

Section 154

…as per the procedure prescribed under the Patna High Court Rules, this Court had an occasion to consider the Rules to find out as to what would be a valid presentation of an Election Petition in the case of Chandra Kishor Jha v. Mahavir Prasad and Ors. (1999) 8 SCC 266 and in the course of consideration observed as hereunder: "It is a well settled salutary principle 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". IV. Without prior approval of Pr. CIT, the AO cannot widen the scope of limited scrutiny. No disallowance that…

Bachira Uthaiah Poovaiah, Bangalore vs. Income Tax Officer, Ward-5(3)(4), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 80CSection 90

…express provisions in the Act that empower any authority to condone the delay in filing Form No. 67. Citing the Supreme Court ruling in State of Uttar . Page 5 of 14 Pradesh v. Singhara Singh AIR 1964 SC 358 and Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266, the ld. CIT(A) reiterated the principle that when a statute prescribes a specific manner for performing an act, it must be done in that manner alone and not otherwise. 14. Further, reliance was placed on the Bombay High Court ruling in Commissioner of Income-tax v. Shivanand Electronics 209 ITR 63, which held that when the legislature imposes a d…

Madurai Tuticorin Expressways Limited, Hyderabad vs. ACIT., Circle - 5(1), Hyderabad

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

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (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…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/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) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

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 अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.1084 to 1088 & 1027/Hyd/2025 (िनधा"रण वष"/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) िनधा""रती "ारा/Assessee by: Shri M.V.Prasad, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 02/09/2025 घोषणा की तारीख/Pr…

Vaibhav Singh, Jaipur vs. ITO 1(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 1081/JPR/2024[AY2022-23]Status: DisposedITAT Jaipur02 Jan 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Shr. Anup Singh, Addl.CIT a
Section 143(1)(a)Section 154Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1081/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2022-23 Vaibhav Singh cuke The ITO, D-7, Meera Marg, Collectrate Vs. Ward-1(2), Jaipur. S.O. 9Jaipur), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BVGPS4103N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shailesh Mantri, C.A. jktLo dh vksj ls@…

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Renishaw Metrology Systems Ltd, Pune

The appeal of the Revenue is partly allowed for statistical purposes in above terms

ITA 628/PUN/2021[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Smt Astha Chandra, Judical Member & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0628/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Dy. Commissioner Of Income Tax, Central Circle-5, Pune . . . . . . . अपीलाथ" / Appellant

For Appellant: Mr Ajit Jain [‘Ld. AR’]For Respondent: Mr Manish Mehta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C

…fortified in ‘Radhasoami Satsang Vs CIT’ [1992, 193 ITR 321 (SC)], ‘AkzoNobel India Pvt. Ltd. Vs Addl CIT’ [2022, in ITA 370/2022, (Del)]. 8.2 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 ITAT-Pune Page 9 of 10 DCIT Vs Renishaw Metrology Systems Ltd. ITA No. 628/PUN/2021 AY: 2013-14 ‘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 hereof, we hold that, the impugned exclusions by the first appellate authority sidestepping the dict…

Mr Shashikant Yashwant Chaudhari, Jalgaon vs. Assessing Officer, Assessment Unit, Income Tax Department, Jalgaon

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1363/PUN/2024[2020-21]Status: DisposedITAT Pune01 Oct 2024AY 2020-21

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2020-21 Shashikant Yashwant Chaudhari, Block-8, Behind Gurudatta Mandir, Jijau Nagar, Nr. Wagh Nagar, Jalgaon-425001 Pan: Ahopc8437E . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 142(1)Section 143(2)Section 143(3)Section 250

…ne Page 5 of 6 Shashikant Yashwant Chaudhari Vs ITO ITA No. 1363/PUN/2024 AY 2020-21 reasons therefore in terms of section 250(6) of the Act. 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’. Therefore, in the absence of clear authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits is inconsonance with sub-section (6) of section 250 of the Act, hence…

Shailesh Parshuram Pavar, Mangaon Tal Mangaon Raigad vs. ITO-5 Panvel, New Panvel

The appeal is ALLOWED FOR STATISTICAL PURPOSES

ITA 1430/PUN/2024[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2013-14 Shailesh Parshuram Pavar At:30211 Uttekhol, Post: Nijampur Rd., Tal.: Mangaon, Raigad-402104 Pan: Bvapp5679L . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 115BSection 147Section 148Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

…ing the merits of the case, and this proposition finds supported in the decision of ‘CIT Vs Premkumar Arjundas’ [(2016) 240 TAXMAN 0133 (Bom)]. 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 ITAT-Pune Page 3 of 4 Shailesh Parshuram Pavar Vs ITO ITA No. 1430/PUN/2024 AY 2013-14 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. Per contra in the instant case, we find that the Ld. NFAC in the event of non-prosecution confirmed the addition…

Shri Gulab Maruti Dhakunde, Pune vs. DCIT/ACIT, Central Circle 2(4), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 964/PUN/2024[2015-16]Status: DisposedITAT Pune29 Aug 2024AY 2015-16

Bench: Shri R. K. Panda & Shri S.S. Godaraassessment Year : 2015-16

For Appellant: S/Shri B.C. Malakar, Advocate and Yuvraj V Bhandare, CAFor Respondent: Shri Keyur Patel, CIT-DR
Section 132(4)Section 143(2)Section 144Section 147Section 148Section 153CSection 250(6)

…exercising his jurisdiction u/s 251(1)(a) of the Act is in no case empowered to dismiss any ground without dealing with it in former terms. 12. 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‟. In view hereof, any adjudication by the first appellate authority sidestepping the dictate is not in consonance with the provision of sub-section (6) of section 250 of the Act. Hence deserves to be set- asi…

Suhas Maruti Dhankude, Pune vs. JCIT (OSD)- Central Circle 2(4), Pune

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES in above terms

ITA 1061/PUN/2024[2018-19]Status: DisposedITAT Pune01 Aug 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr UK Chavan [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 142(1)Section 143(2)Section 144Section 153CSection 250Section 253(1)

…dealing with it in former terms. ITAT-Pune Page 5 of 6 Suhas Maruti Dhankude Vs JCIT(OSD)ACIT ITA No.1055 to 1056 & 1060 to1061/PUN/2024 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’. In view hereof, any adjudication by the first appellate authority sidestepping the dictate is not in consonance with the provision of sub-section (6) of section 250 of the Act. Hence deserves to be set-asid…

Suhas Maruti Dhankude, Pune vs. JCIT-(OSD)- Central Circle 2(4), Pune

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES in above terms

ITA 1060/PUN/2024[2017-2018]Status: DisposedITAT Pune01 Aug 2024AY 2017-2018

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr UK Chavan [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 142(1)Section 143(2)Section 144Section 153CSection 250Section 253(1)

…dealing with it in former terms. ITAT-Pune Page 5 of 6 Suhas Maruti Dhankude Vs JCIT(OSD)ACIT ITA No.1055 to 1056 & 1060 to1061/PUN/2024 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’. In view hereof, any adjudication by the first appellate authority sidestepping the dictate is not in consonance with the provision of sub-section (6) of section 250 of the Act. Hence deserves to be set-asid…

Suhas Maruti Dhankude, Pune vs. JCIT (OSD)- Central Circle 2(4) Pune, Pune

Appeals of the assessee are ALLOWED FOR STATISTICAL PURPOSES in above terms

ITA 1056/PUN/2024[2013-2014]Status: DisposedITAT Pune01 Aug 2024AY 2013-2014

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr UK Chavan [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 142(1)Section 143(2)Section 144Section 153CSection 250Section 253(1)

…dealing with it in former terms. ITAT-Pune Page 5 of 6 Suhas Maruti Dhankude Vs JCIT(OSD)ACIT ITA No.1055 to 1056 & 1060 to1061/PUN/2024 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’. In view hereof, any adjudication by the first appellate authority sidestepping the dictate is not in consonance with the provision of sub-section (6) of section 250 of the Act. Hence deserves to be set-asid…