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

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 1055/PUN/2024[2012-2013]Status: DisposedITAT Pune01 Aug 2024AY 2012-2013

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…

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

ITA 968/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2024AY 2017-18

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 967/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2024AY 2017-18

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 966/PUN/2024[2016-17]Status: DisposedITAT Pune22 Jul 2024AY 2016-17

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 965/PUN/2024[2016-17]Status: DisposedITAT Pune22 Jul 2024AY 2016-17

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 963/PUN/2024[2014-15]Status: DisposedITAT Pune22 Jul 2024AY 2014-15

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 962/PUN/2024[2013-14]Status: DisposedITAT Pune22 Jul 2024AY 2013-14

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 961/PUN/2024[2012-13]Status: DisposedITAT Pune22 Jul 2024AY 2012-13

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

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

ITA 960/PUN/2024[2011-12]Status: DisposedITAT Pune22 Jul 2024AY 2011-12

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

For Appellant: Mr BC Malakar [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]
Section 127(1)Section 127(2)Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 250

…dealing with it in former terms. ITAT-Pune Page 9 of 10 Gulab Maruti Dhankude Vs DCIT/JCIT(OSD) ITA No.960 to 963 & 965 to 968/PUN/2024 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-asid…

Ca S.K. Saxena Charitable Trust, Shahjahanpur vs. CIT Exemption, Lucknow

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

ITA 180/LKW/2024[N.A.]Status: DisposedITAT Lucknow11 Jul 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

For Appellant: None for the AssesseeFor Respondent: Mr Neil Jain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 24Section 80G

…K Saxena Charitable Trust Vs CIT(E) ITA No.179 & 180/LKW/2014 rejection of assessee applications by the registering authority is unjustified. 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’. 9. In view of the former ratio, in our considered view, the Ld. CIT(E)’s failure to confront his negative satisfaction or his dissatisfaction over the application to the appellant before he could reject tw…

Ca S.K. Saxena Charitable Trust, Shahjahanpur vs. CIT Exemption, Lucknow

Appeals of the appellant are ALLOWED FOR STATISTICAL PURPOSES

ITA 179/LKW/2024[N.A.]Status: DisposedITAT Lucknow11 Jul 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 179 & 180/Lkw/2024 Ca S K Saxena Charitable Trust C/O Sanjay Saxena, Pratap Enclave, Gt Road, Shahjhanpur, Up Pan : Aadtc0726E . . . . . . . अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax Exemption, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : None For The Assessee Revenue By : Mr Neil Jain [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 11/07/2024

For Appellant: None for the AssesseeFor Respondent: Mr Neil Jain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 24Section 80G

…K Saxena Charitable Trust Vs CIT(E) ITA No.179 & 180/LKW/2014 rejection of assessee applications by the registering authority is unjustified. 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’. 9. In view of the former ratio, in our considered view, the Ld. CIT(E)’s failure to confront his negative satisfaction or his dissatisfaction over the application to the appellant before he could reject tw…

M/S Vindhyavasini Automobile, Barabanki vs. D/ACIT-3, Lucknow-New

ITA 147/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Jul 2024AY 2015-16

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 147/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2015-16 M/S Vindhyavasini Automobile Haidergarh Road, Kothi, Barabanki, Up-255119 Pan: Aalfv1251B . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr PK Kapoor [‘Ld. AR’]For Respondent: Ms Adita Singh [‘Ld. DR’]
Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

…res- judicata is inapplicable in fiscal laws. It is a trite law as laid down by Hon’ble Supreme Court in case ‘Chandra Kishore Jha Vs Mahavir Prasad’ reported ITAT-Lucknow Page 3 of 4 M/s Vindhyavasini Automobile Vs DCIT ITA No.147/LKW/2024 AY: 2015-16 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 the Ld. NFAC has no power to dismiss the appeal ex-parte for non-prosecution without dealing with the merits therefore. This view stands fortified in ‘CIT Vs Premkumar Agundas Luthra HUF’ [2017, 2…

M/S Cane Development Council Chilwaria, Brh, C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262802, Lakhimpur Kheri vs. The Income Tax Officer-1, Bahraich

ITA 186/LKW/2023[2014-15]Status: DisposedITAT Lucknow08 Jul 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 186/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2014-15 Cane Development Council Chilwaria, Brh C/O. Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Up-262802. Pan: Aaatc6087H . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Shubham Rastogi [‘Ld. AR’]For Respondent: Ms Adita Singh [‘Ld. DR’]
Section 143(3)Section 250Section 250(6)Section 253(1)Section 80P(2)

…CIT(A) is mandated to state point of determination, its decision thereon and clear reasons therefore in terms of section 250(6) of the Act. 8. 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, any adjudication sidestepping the mandate of section 250(6) of the Act renders it as irregular hence deserves to be set-aside. 9. In view of former discussion & reasoning, without commenting on…

Nrw Kuldeep Singh, Sukhvider Singh & Others, Kanpur vs. Dy. CIT, Circle-1(1)(1), Kanpur

ITA 76/LKW/2024[2018-19]Status: DisposedITAT Lucknow27 Jun 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 076/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2018-19 New Kuldeep Singh Sukhvinder Singh & Ors 111A/29B, Rk Nagar, Kanpur. Up-208 012 Pan: Aadan2365F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Samrat Chandra [‘Ld. AR’]For Respondent: Mr SK Sharma [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

…[2022, in ITA 370/2022, (Del)]. ITAT-Lucknow Page 3 of 4 New Kuldeep Singh Sukhvinder Singh & Ors Vs DCIT ITA No.076/LKW/2024 AY: 2018-19 7. 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 authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits even in ex-parte proceedings is violative of p…

Kapil Deo Tripathi, Lucknow vs. DCIT Circle-4 Lucknow, Lucknow

ITA 231/LKW/2023[2016-2017]Status: DisposedITAT Lucknow24 Jun 2024AY 2016-2017

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.231/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Kapil Dev Tripathi C-2395, Raja Ji Puram, Lucknow, Up-226017 Pan: Abzpt7328G . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Asstt Commissioner Of Income Tax Acit/Dcit-4, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Prashant Kr. Verma [‘Ld. Ar’] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 24/06/2024 घोषणा की तारीख / Date Of Pronouncement : 24/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Ex-Parte Din & Order Itba/Nfac/S/250/2023- 24/1053079897(1) Dt. 23/05/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/ Cit(A)’ Hereinafter] The Assessee Came In Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’ Hereinafter].

For Appellant: Mr Prashant Kr. Verma [‘Ld. AR’]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 37(1)Section 40

…vt. Ltd. Vs Addl CIT’ [2022, in ITA 370/2022, (Del)]. ITAT-Lucknow Page 3 of 4 Kapil Dev Tripathi Vs ACIT ITA No.231/LKW/2023 AY: 2016-17 6. 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 authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits even in ex-parte proceedings is violative of p…

Sharad Mathur, Hyderabad vs. DCIT., Circle 12(1), Hyderabad

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

ITA 332/HYD/2024[2021-22]Status: DisposedITAT Hyderabad10 Jun 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.331 & 332/Hyd/2024 (िनधा"रण वष"/Assessment Years:2019-20 & 2021-22) Shri Sharad Mathur Vs. Dy. C. I. T. Hyderabad Circle 12(2) Pan:Aogpm3520B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B.Satyanarayana Murthy,Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 03/06/2024 घोषणा की तारीख/Pronouncement: /06/2024 आदेश/Order

For Appellant: Shri B.Satyanarayana Murthy,CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 139(1)Section 154Section 90Section 91

…on, the assessee filed appeal before the learned CIT (A)/Add. JCT(A)-3 Bengaluru who rejected the application filed by the assessee and relied on the decision of State of U.P vs. Singhara Singh, AIR (1964) S.C 358 & Chandra Kishore Jha vs.Mahavir Prasad (199) 8 SCC 266, where the Hon'ble Court Page 2 of 7 ITA Nos 331 and 332 of 2024 Sharad Mathur has mentioned 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 other manner”. 4. Aggrieved with such order of the learned CIT (A) the assessee is in appeal before the Tribunal. 5. The learned Cou…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Punepune, Pune

ITA 246/PUN/2024[2022-23]Status: DisposedITAT Pune05 Jun 2024AY 2022-23

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…plicable ICDS-II, IV & V. The assessee however faulted the same by it adopting exclusive method, which in turn triggered the impugned addition. 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 is also contended that, the certificate from chartered accountant placed to showcase the application of either method is tax- neutral requires factual exercise and is subject matter of in-depth verificat…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Pune

ITA 245/PUN/2024[2021-22]Status: DisposedITAT Pune05 Jun 2024AY 2021-22

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…plicable ICDS-II, IV & V. The assessee however faulted the same by it adopting exclusive method, which in turn triggered the impugned addition. 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 is also contended that, the certificate from chartered accountant placed to showcase the application of either method is tax- neutral requires factual exercise and is subject matter of in-depth verificat…

Shree Kalika Devi Nagari Sahakari Pat Sanstha Maryadit Karad, Karad vs. ITO Ward 1, Satara

ITA 419/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.419/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit 6/1, Kasar Galli, Guruwar Peth, Karad Ta.: Karad, Dist.: Satara-415110 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-1, Satara . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Kishor Phadke [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/1059407077(1) Dt. 05/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 15/06/2021 Passed U/S 143(3) Of The Act.

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 249(2)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 80P(2)

…pective of its repetition. ITAT-Pune Page 3 of 4 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit ITA No.419/PUN/2024 AY: 2018-19 6. 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 authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits even in ex-parte proceedings is violative of p…

Kanifnath Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Ahmednagar vs. Income Tax Officer Ward 2, Ahmednagar

ITA 392/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.392/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Kanifnath Gramin Bigar Sheti Sahakari Pathsanstha Maryadit At Post: Maldad, Tal.:Sangamner, Dist.: Ahmednagar-422608 Pan: Abbak1395E . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-2, Ahmednagar . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pramod Shingte [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024

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

…in ITA 370/2022, (Del)]. ITAT-Pune Page 3 of 4 Kanifnath Gramin Bigar Sheti Sahakari Pathsanstha Maryadit ITA No.392/PUN/2024 AY: 2018-19 5. 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 authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits even in ex-parte proceedings is violative of p…