Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal

111 Taxmann.com 405Supreme Court of India2019#4122 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 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

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

Also reported as

13 SCC 234

Sections most often in play

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

Issues it is cited on

section 144(b)section 135asection 148bprincipal chief commissioner of income-taxsection 115whsection 147(b)section 115wfwarrant of authorisationsection 124(3)(a)section 149(1)(a)section 147(a)section 124

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

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1207/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1088/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा…

Ace Tyres Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1087/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210Ν (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: राजस्व द्वारा / Revenue by:: सुनवाई की तारीख / Date of hearing: घोषणा की तारीख / Pronouncement: Shri M.V.Prasad, CA Dr. Sachin Ku…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की ता…

Madurai Tuticorin Expressways Limited, Hyderabad vs. ACIT., Circle - 5(1), Hyderabad

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.1084 to 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V.Prasad, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 02/09/2025 घोषणा की तारीख/Pr…