Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal

111 Taxmann.com 405Supreme Court of India2019#4127 most cited

What is Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal authority for?

If a law mandates a specific procedure, it must be followed precisely. Failure to adhere to the prescribed manner invalidates the action.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Municipal Corporation Greater Mumbai v. Abhilash Lal · procedure · prescribed manner · law · mandatory · deviation

Issues it is cited on

Judgments citing Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ITA No 1894 of 2025 Exel Rubber Private Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/s. Exel Rubber (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of he…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

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Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal (111 Taxmann.com 405) — Cited in 28 Judgments | BharatTax