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

The Jalgaon Peoples Co-Operative Bank Limited, Jalgaon vs. DCIT Circle-1 Jalgaon, Jalgaon

ITA 185/PUN/2024[2016-17]Status: DisposedITAT Pune03 Jun 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.185/Pun/2024 निर्धारण वषा / Assessment Year : 2016-17 The Jalgaon People Co-Op. Bank Ltd. 152, Polan Peth, Dana Bazar, Jalgaon-425001. Pan: Aacat1603M . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Circle-1, Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None 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: NoneFor Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 24Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

…l CIT’ [2022, in ITA 370/2022, (Del)]. ITAT-Pune Page 3 of 4 The Jalgaon People Co-op. Bank Ltd. Vs DCIT ITA No.185/PUN/2024 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…

Dy. Commissioner of Income Tax Circle-1(1), Pune vs. Enterprisedb Software India Private Limited, Pune

ITA 989/PUN/2023[2017-18]Status: DisposedITAT Pune16 May 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]
Section 1Section 143(2)Section 143(3)Section 195Section 195(1)Section 246A(1)Section 250Section 253(2)Section 40

…section 250(6) of the Act. ITAT-Pune Page 7 of 8 DCIT Vs Enterprises Software India Pvt. Ltd. ITA No. 989/PUN/2023 & Co No. 008/PUN/2024 9. 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, we hold that, the impugned 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. 10. O…

Dy. Commissioner of Income Tax, Circle 1(1), Pune, Swargate vs. Grupo Antolin India Private Limited, Pune

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

ITA 1118/PUN/2023[2012-13]Status: DisposedITAT Pune18 Apr 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1118/Pun/2023 निर्धारण वषा / Assessment Year : 2012-13 Dy. Commissioner Of Income Tax, Central Circle-1(2), Pune . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Dhanraj Dangi [‘Ld. AR’]For Respondent: Mr Akhilesh Srivastava [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C

…ences produced (if any) to establish the claim of receipt of services from AE. ITAT-Pune Page 5 of 6 DCIT Vs Grupo Antolin India Pvt. Ltd. 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’. In view hereof, we hold that, the impugned 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. For th…

M R Apparels P.Ltd, New Delhi vs. Prcit-6, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 198/DEL/2020[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nitin Goyal, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 198/Del/2020 : Asstt. Year: 2015-16 M.R Apparels P Ltd., Vs The PCIT-6, S-222, School Block, Shakarpur, Delhi New Delhi 110092 (ASSESSEE) (RESPONDENT) PAN No. AAFCM 6003 M Assessee by : Sh. Nitin Goyal, CA Revenue by : Sh. Subhra Jyoti Chakraborty, CIT-DR Date of Hearing: 09.11.2023 Date of Pronouncement: 06.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of Ld. PCIT-6, New Delhi dated…

Life Care Medical Complex Pvt. Ltd., Kolkata vs. CPC, Bengaluru & NFAC, Delhi, Bengaluru

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

ITA 1074/KOL/2023[2020-21]Status: HeardITAT Kolkata05 Jan 2024AY 2020-21

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 143(1)Section 154Section 250(5)

…ginal intimation u/s.143(1) or impugned rectification order u/s.154 under challenge, cannot be admitted under Section 250(5) of the Act. 5.17. It is a trite law as laid down by Hon’ble Supreme Court, in the case of Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266, 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”. This proposition has been earlier laid down by Hon'ble Apex Court in the case of State of Uttar Pradesh v. Singhara Singh AIR 1964 SC 358. 5.18. It may be further pertinent to quote the Hon’ble Bombay High Court…

Neptunus Power Plant Services Private Limited, Navi Mumbai vs. CPC, Bangalore

Appeal of the assessee is allowed for statistical purposes

ITA 2666/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai19 Dec 2023

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2021-22

Section 115BSection 139Section 143

…t filed it until the date of appellate order. According to him, the assessee is seeking exemption from filing such form. The learned CIT – A further relied upon the decision of the honourable Supreme Court in case of Chandra Kishor Jha v Mahavir Prasad (1999) 8 SCC 266 wherein it has been held that if a statute provides for to be done in a particular manner, then it has to be done in that manner and in no other manner. Thus, the appeal of the assessee was dismissed. 07. Aggrieved, appellant is in appeal before us. 08. Now we find that the CBDT has issued circular number 19/2023 dated 23 October 2023 regarding con…

Broach Technology India Private Limited, Aurangabad vs. The Deputy Commissioner of Income Tax, Circle-1, Aurangabad

In the result, appeal of the assessee is dismissed

ITA 722/PUN/2023[2021-22]Status: DisposedITAT Pune18 Dec 2023AY 2021-22

Bench: Shri R.S. Syal, Hon. & Shri Partha Sarathi Chaudhury, Hon.Broach Technology India Pvt. Vs Dcit, Circle-1, Ltd., Plot Nos.K-219 & 220, Aurangabad. Midc, Waluj, Aurangabad. Pan: Aabcb 9287 A Appellant Respondent Assessee By : Shri S.K. Vijayavergia, Ca Revenue By : Shri Ramnath P. Murkunde, Dr Date Of Hearing : 14/12/2023 Date Of Pronouncement : 18/12/2023 Order Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 23.04.2023 For A.Y.2021-22 As Per The Grounds Of Appeal On Record.

For Appellant: Shri S.K. Vijayavergia, CAFor Respondent: Shri Ramnath P. Murkunde, DR
Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES:: PUNE BEFORE SHRI R.S. SYAL, HON. VICE PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER Broach Technology India Pvt. vs DCIT, Circle-1, Ltd., Plot Nos.K-219 & 220, Aurangabad. MIDC, Waluj, Aurangabad. PAN: AABCB 9287 A Appellant Respondent Assessee by : Shri S.K. Vijayavergia, CA Revenue by : Shri Ramnath P. Murkunde, DR Date of hearing : 14/12/2023 Date of pronouncement : 18/12/2023 ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 23.04…

Shri Mahant Taponidhi Tatamgiri Maharaj Devastahan Trust, Satara vs. The Commissioner of Income Tax (Exemption), Pune

The appeal is ALLOWED FOR STATISTCIAL PURPOSE

ITA 768/PUN/2023[-]Status: DisposedITAT Pune28 Nov 2023

Bench: Shri Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 768/Pun/2023 Shri Mahant Taponidhi Tatamgiri Maharaj Devastahan Trust At Post-Nikbomwadi, Taluka-Phaltan, Satara-415523 Pan: Aavts0278F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr V S Potdar [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 50(3)

…sulted into rejection of its application and cancellation of provisional registration granted to it u/s 12Ab r.w.s. 12A(ac)(vi) of the Act. 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’. The clause (B)(ii)(b) of sub- section (1) of section 12AB of the Act r.w.r. 17K(8) of the Income Tax Rules, 1962 specifically provided the manner in which application for registration can be rejected and pr…

Association of Otolaryngologists Ahmednagar, Ahmednagar vs. Commissioner of Income Tax, Exemption, Pune

ITA 1112/PUN/2023[--]Status: DisposedITAT Pune22 Nov 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1112 & 1111/Pun/2023 Association Of Otolaryngologists Ahmednagar Plot No. 08, Gajanan Hospital, Delhi-Gate Satbhai Mala, Ahmednagar-414001 Pan:Aahta1373K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr. Prasad Bhandari [‘Ld. AR’]For Respondent: Mr. Prakash Mane [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G

…tion 12AB(1)(b)(ii) and by clause (ii)(b)(B) of 2nd proviso to 80G(5) of the Act r.w. proviso to rule 11AA(5) of the Income Tax Rules, 1962. 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’. Applying this 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 its twin appli…

Association of Otolaryngologists Ahmednagar, Ahmednagar vs. Commissioner of Income Tax- Exemption, Pune

ITA 1111/PUN/2023[--]Status: DisposedITAT Pune22 Nov 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1112 & 1111/Pun/2023 Association Of Otolaryngologists Ahmednagar Plot No. 08, Gajanan Hospital, Delhi-Gate Satbhai Mala, Ahmednagar-414001 Pan:Aahta1373K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr. Prasad Bhandari [‘Ld. AR’]For Respondent: Mr. Prakash Mane [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G

…tion 12AB(1)(b)(ii) and by clause (ii)(b)(B) of 2nd proviso to 80G(5) of the Act r.w. proviso to rule 11AA(5) of the Income Tax Rules, 1962. 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’. Applying this 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 its twin appli…

Shri Trimbakeshwar De vs. Than Trust, Nashik

The appeal is ALLOWED FOR STATISTCIAL PURPOSE

ITA 888/PUN/2022[-]Status: DisposedITAT Pune20 Nov 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 888/Pun/2022 Sri Trimbakeshwar Devsthan Trust, At Post Trimbakeshwar Pesha Trimbakeshwar Devsthan Trust Office, Nashik – 422 212 Pan: Aacts1456Q . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Sardar Singh Meena [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 50(3)Section 80GSection 80G(2)(iv)Section 80G(5)

…plication is rejected and provisional registration is cancelled by the Ld. CIT(E). ITAT-Pune Page 3 of 5 Sri Trimbakeshwar Devsthan Trust 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’. And this proposition we find been followed their Lordships from ‘UP Vs Singhara Singh’ reported in AIR 1964 SC 358. 7. The clause (ii)(b)(B) of 2nd proviso to 80G(5) of the Act r.w. proviso to rule 11AA(5)…

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

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

ITA 1619/MUM/2022[2017-2018]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-2018

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

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

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Rajeshwer Singh Yadav, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, both the appeal filed by the Assessee stands allowed

ITA 1910/DEL/2022[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…/ seized papers and drawing presumption u/s. 292C of the Act, was set aside by the Tribunal and the action of the Tribunal was affirmed by the Hon’ble High Court. 10.8 The Hon’ble Apex Court in the case of Chandra Kishore Jha vs. Mahavir Prasad & Ors. (1999) 8 SCC 266 also reminded “that it is a sell settled statutory principle, 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.” 10.9 From the bare provisions of the Act, decisions of Hon’ble Courts and the discussion held, we are of the considered view that the presumption as prescr…

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…/ seized papers and drawing presumption u/s. 292C of the Act, was set aside by the Tribunal and the action of the Tribunal was affirmed by the Hon’ble High Court. 10.8 The Hon’ble Apex Court in the case of Chandra Kishore Jha vs. Mahavir Prasad & Ors. (1999) 8 SCC 266 also reminded “that it is a sell settled statutory principle, 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.” 10.9 From the bare provisions of the Act, decisions of Hon’ble Courts and the discussion held, we are of the considered view that the presumption as prescr…

Krishna Kaveri Cooperative Housing Society Limited, Mumbai vs. The Income Tax Officer Ward 24(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2881/MUM/2022[2018-19]Status: DisposedITAT Mumbai03 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blekrishna Kaveri Cooperative V. Income Tax Officer-24(1)(1) Housing Society Limited Piramal Chamber Krishna Kaveri, Off Link Road Dr Ss Rao Marg, Parel Yamuna Nagar, Andheri (W) Mumbai- 400012 Mumbai-400053 Pan: Aaaak2142C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai

Section 143(1)Section 154Section 80P(2)(d)

…vailable on records. Appellant's grounds therefore, do not have any basis and hence does not merit any consideration on facts and in law. 4.7. It is a trite law as laid down by Hon'ble Supreme Court, in the case of Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266, 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". This proposition has been earlier laid down by Hon'ble Apex Court in the case of State of Uttar Pradesh v. Singhara Singh AIR 1964 SC 358. It is the appellant who claims that a particular income/receipt is exemp…

Convergys India Services Pvt. Ltd., New Delhi vs. DCIT, Circle- 4(2), New Delhi

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 782/DEL/2021[2016-17]Status: DisposedITAT Delhi01 Aug 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 782/Del/2021 : Asstt. Year : 2016-17 & Sa No. 132/Del/2021 : Asstt. Year : 2016-17 Convergys India Services Pvt. Ltd., Vs Dcit, Industrial Plot No. 243, Tower-A, Circle-4(2), 3Rd, 4Th, 5Th 1St & Tower-B, New Delhi 2Nd 5Th Ground & Floors, Sp Infocity, Udyog Vihar, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Aabcc5056G Assessee By : Sh. K. M. Gupta, Adv. & Ms. Shruti Khimta, Ar Revenue By : Sh. Mahesh Shah, Cit Dr & Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 01.08.2022

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Mahesh Shah, CIT DR &
Section 115JSection 14(3)Section 144Section 43BSection 56(2)(viia)

…orarji Textiles Ltd., [IT Appeal No. 1979 (Mum.) 0/2009, dated 10-05-2014]  Bharat Hari Singhania v. CWT [1994] 207 ITR 1/73 Taxman 3 (SC) Mrs. Prem Shamsher Singh v. CWT [1994] 210 ITR 233/75 Taxman 580 (Delhi)  Chandra Kishore Jha v. Mahavir Prasad [1999] 8 SCC 266 State of Uttar Pradesh v. Singhara Singh AIR 1963 358 (SC)  Danish Aarthi v. M. Abdul Kapoor [C.R.P. (NPD) (MD) Nos. 475 & 476 0/2004, dated 28-1-2009]  Medplus Health Services vs ITO, 68 Taxmann.com 29 (Hyd. Tribunal) 30. The adoption of the value at Rs.250/- per share by the ld. DRP is not in accordance with prescribed Rule 11UA of the Rules,…

Income Tax Officer and Anr vs. V.Mohan and Anr

C.A. No.-008592-008593 - 2010Supreme Court14 Dec 2021

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 2Section 2(2)(c)Section 6Section 6(1)Section 6(2)

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8592­8593 OF 2010 THE INCOME TAX OFFICER, CIRCLE I (2), KUMBAKONAM & ANR. …APPELLANTS VERSUS V. MOHAN & ANR. …RESPONDENTS J U D G M E N T A.M. KHANWILKAR, J. 1. The conundrum in these appeals is: when the Competent Authority claims that the subject property (to be forfeited) is that of the convict (V.P. Selvarajan) and ostensibly held by the relatives of the convict (respondents herein), whether it is mandatory to serve a primary notice under Section 6(1) of the 1976 Act upon such conv…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…h could not be satisfied owing to an act of God, in the facts of that case. These maxims have been applied by this Court in different situations in other election cases — See Chandra Kishore Jha v. Mahavir Prasad [Chandra Kishore Jha v. Mahavir Prasad, (1999) 8 SCC 266] (at paras 17 and 21); Special Reference No. 1 of 2002, In re (Gujarat Assembly Election matter) [Special Reference No. 1 of 2002, In re (Gujarat Assembly Election matter), (2002) 8 SCC 237] (at paras 130 and 151) and Raj Kumar Yadav v. Samir Kumar Mahaseth [Raj Kumar Yadav v. Samir Kumar Mahaseth, (2005) 3 SCC 601] (at paras 13 and 14). 48. These…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8733-8734 OF 2018 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED …APPELLANT Versus THE COMMISSIONER OF INCOME …RESPONDENTS TAX & ANR. WITH CIVIL APPEAL NOS. 8735-8736 OF 2018 CIVIL APPEAL NOS. 8737-8941 OF 2018 CIVIL APPEAL NOS. 8942-8947 OF 2018 CIVIL APPEAL NOS. 8950-8953 OF 2018 CIVIL APPEAL NOS. 8948-8949 OF 2018 CIVIL APPEAL NO. 4419 OF 2012 CIVIL APPEAL NO. 4420 OF 2012 CIVIL APPEAL NO. 10114 OF 2013 CIVIL APPEAL NO. 10097 OF 2013 CIVIL…