CIT v. SAS Educational Society

319 ITR 65High Court2009#17638 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 133(6)Section 133A Section 142(1)Section 143(2)Section 1956 Section 1992 Section 1996

Judgments citing CIT v. SAS Educational Society

Ankit Gupta, Allahabad vs. Deputy Commissioner of Income Tax Range- 1(1), Allahabad

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

ITA 133/ALLD/2025[2017-18]Status: DisposedITAT Allahabad10 Nov 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 68

…d. The learned Sr. D.R. for Revenue relied on the assessment order, and the impugned order of learned CIT(A). He also opposed remanding back of the matter to either of the two lower authorities relying on the decision of CIT vs. SAS Educational Society [2009] 319 ITR 65 (P&H). 4. Learned Department Representative was heard and materials on record have been perused. In ground 8 of the appeal, the appellant assessee has stated that the appellant was under a bonafide belief that his counsel was submitting the response in the appellate proceedings before the CIT(A); however, in the absence of reaponse, an ex-parte a…

Arup Banerji, Allahabad vs. Deputy Commissioner of Income Tax Circle-1, Allahabad

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

ITA 154/ALLD/2024[2015-16]Status: DisposedITAT Allahabad31 Jul 2025AY 2015-16

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. S.K. Jaiswal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

Section 133(6)Section 143(3)Section 234BSection 250Section 43Section 43(5)Section 5

…e during the assessment proceedings to submit the details holding the same to be voluminous. Therefore, this was not a case of lack of opportunity. He drew our attention to the judgment of the Punjab & Haryana High Court in the case of SAS Educational Society 319 ITR 65 (P&H) to point out that in such case the Hon’ble High Court had held that before restoring a matter back to the ld. AO, the Tribunal must be satisfied that there was a denial of opportunity to the assessee necessitating the restoration of the matter and submitted that no such situation existed here. Therefore, the addition should be sustained. He…

Sh. Surinder Singh S/O Sh. Chanan Singh, Batala vs. The Income Tax Officer, Batala

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 430/ASR/2016[2012-13]Status: DisposedITAT Amritsar31 May 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 430/(Asr)/2016 Assessment Year: 2012-13

For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Sh. Bhawani Shankar (D.R.)

Section 143(1)Section 143(3)

…e to accept the assessee’s contention that the impugned order be set aside in-as-much as it is an ex parte order without granting reasonable opportunity of hearing. As explained by the Hon'ble jurisdictional High Court in CIT v. SAS Educational Society [2009] 319 ITR 65 (P&H), also referred to during hearing, and relying on the decision in Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), that the Tribunal cannot set aside the impugned order unless it records a finding that the assessee was not granted proper opportunity to present his case. We have in the instant case, in fact, recorded a finding to the contrary.…

Shrimati Sunit Kaur W/O L/H Sh. Daler Singh, Hoshiarpur vs. Income Tax Officer, Dasuya

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 128/ASR/2018[2013-14]Status: DisposedITAT Amritsar15 May 2018AY 2013-14

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 128/(Asr)/2018 Assessment Year: 2013-14

For Appellant: Sh. J. K. Passi (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 159

…t set aside the impugned order for fresh adjudication unless it records a finding that there has been a denial of proper opportunity to the assessee by the Revenue, even as held by the Hon'ble jurisdictional High Court in CIT v. SAS Educational Society [2009] 319 ITR 65 (P&H). At the same time, however, it is only where there are independent findings by the first appellate authority, upon considering the material on record, that the doctrine of merger comes into play, making it incumbent on the tribunal, as the second appellate authority, to consider the finding/s of the AO, as modified by the first appellate aut…

Smt. Chethna Gupta, Bangalore vs. CIT, Bangalore

Appeal of the assessee is partly allowed for statistical purposes

ITA 1375/BANG/2012[2005-06]Status: DisposedITAT Bangalore28 Dec 2015AY 2005-06

Bench: Shri Abraham P Georgesmt. Chethna Gupta, Maa Pita Nest, 124/5, 11Th Cross, 22Nd Main, Padmanabhanagar, Bangalroe-560070, … Appellant Pan:Ahwpg 7383 H Vs Income-Tax Officer, Ward 5(3), Bangalore. … Respondent

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Sunil Kumar Agarwal (DR)

Section 144Section 147Section 148Section 29Section 69

…uld not appear before AO and furnish evidence. Relying on judgment of the Hon’ble Rajasthan High Court in CIT vs. Jaipur Smt.Chethna Gupta Page 6 of 9 Udyog Ltd. (227 ITR 345) and that of Hon’ble Punjab & Haryana High Court in CIT vs. SAS Educational Society (319 ITR 65), learned DR submitted that assessee once given sufficient opportunity by AO, could not be allowed to furnish new and fresh evidence before higher authorities. 7. I have perused the orders and heard rival submissions. Assessee had assailed the re-opening done by AO. According to assessee, there was no reason why AO resorted to a reopening. What w…