Cherrukuri Mani v. Chief Secretary Government of Andhra Pradesh

13 SCC 722Reported decision2015#5407 most cited

What is Cherrukuri Mani v. Chief Secretary Government of Andhra Pradesh authority for?

When a statute mandates a specific procedure for performing an action, that procedure must be followed strictly without deviation.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Cherrukuri Mani v. Chief Secretary Government of Andhra Pradesh · section 14 · prescribed procedure · manner of doing things · statutory compliance · rule of law · deviation from procedure · legal procedure

Sections most often in play

Section 148Section 147Section 148ASection 144BSection 151ASection 130Section 69ASection 144

Issues it is cited on

section 144(b)section 135asection 115whsection 115wfsection 124(3)(a)section 124section 115wdsection 115weorder under section 148a(d)section 151asection 90asection 124(3)

Judgments citing Cherrukuri Mani v. Chief Secretary Government of Andhra Pradesh

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

…des 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 Cherrukurimani Vs. Chief Secretary Government of Andhra Pradesh and others (3 2015 13 SCC 722), wherein, again in paragraph No.14, the aforesaid principle has been reinforced by the Hon'ble Supreme Court holding that "where law prescribe a thing to be done in a particular manner following a particular procedure, it shall have to be done in the same manner following the provisions of law without deviating from the prescribed procedure. 2.4…