Managing Director Chhattisgarh State Cooperative Bank Marayadit v. Zila Sahakarikendriya Bank Maryadit

6 SCC 411Reported decision#21131 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 148a(c)section 69dsection 148(2)approval under section 151section 149(1)(b)non application of mindorder under section 148a(d)section 69blive linkspecified authoritysection 292bsection 127

Judgments citing Managing Director Chhattisgarh State Cooperative Bank Marayadit v. Zila Sahakarikendriya Bank Maryadit

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by statutory authorities inconsistent with the statutory prescription is invalid.” 10.3 Ld. Counsel has relied Hon’ble Apex Court decision in case of Managing Director Chhattisgarh State Cooperative Bank Marayadit vs Zila Sahakarikendriya Bank Maryadit 2020 6 SCC 411 to submit that the general provision operates, save and except in situations covered by the specific provision. The rationale behind this principle of statutory construction is that were there appears a conflict between two provisions, it must be presumed that the legislature did not intend a conflict and a subject-specific provision governs those…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 13, Delhi

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by statutory authorities inconsistent with the statutory prescription is invalid.” 10.3 Ld. Counsel has relied Hon’ble Apex Court decision in case of Managing Director Chhattisgarh State Cooperative Bank Marayadit vs Zila Sahakarikendriya Bank Maryadit 2020 6 SCC 411 to submit that the general provision operates, save and except in situations covered by the specific provision. The rationale behind this principle of statutory construction is that were there appears a conflict between two provisions, it must be presumed that the legislature did not intend a conflict and a subject-specific provision governs those…

Deepak Agarwal, Delhi vs. DCIT, Central Circle-25, Delhi

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by statutory authorities inconsistent with the statutory prescription is invalid.” 10.3 Ld. Counsel has relied Hon’ble Apex Court decision in case of Managing Director Chhattisgarh State Cooperative Bank Marayadit vs Zila Sahakarikendriya Bank Maryadit 2020 6 SCC 411 to submit that the general provision operates, save and except in situations covered by the specific provision. The rationale behind this principle of statutory construction is that were there appears a conflict between two provisions, it must be presumed that the legislature did not intend a conflict and a subject-specific provision governs those…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by statutory authorities inconsistent with the statutory prescription is invalid.” 10.3 Ld. Counsel has relied Hon’ble Apex Court decision in case of Managing Director Chhattisgarh State Cooperative Bank Marayadit vs Zila Sahakarikendriya Bank Maryadit 2020 6 SCC 411 to submit that the general provision operates, save and except in situations covered by the specific provision. The rationale behind this principle of statutory construction is that were there appears a conflict between two provisions, it must be presumed that the legislature did not intend a conflict and a subject-specific provision governs those…

Managing Director Chhattisgarh State Cooperative Bank Marayadit v. Zila Sahakarikendriya Bank Maryadit (6 SCC 411) — Cited in 4 Judgments | BharatTax