India (Firm) v. CIT

14 SCC 168Reported decision2008#2770 most cited

What is India (Firm) v. CIT authority for?

The Supreme Court declined to stay assessment proceedings, even when there was divergence of opinion among High Courts and reservations about the correctness of prior judgments concerning the validity of orders under Section 142(2A) and extended limitation under Section 153(3).

42

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

Also referred to as

Sahara India (Firm) v. CIT · 14 SCC 168 · Section 142(2A) Income Tax Act · Section 153(3) Income Tax Act · stay assessment proceedings · declined stay · extended period of limitation · validity of order · assessment procedure · retrospective vs prospective application

Sections most often in play

Section 1961Section 142(2A)Section 143(3)Section 153ASection 153BSection 90Section 90ASection 132 of the Income Tax Act

Issues it is cited on

section 158besection 153(3)section 90aaudi alteram partemextension of limitationsection 142(2a)section 153bsection 90principal commissioner of income-taxsection 158bsection 158section 12

Judgments citing India (Firm) v. CIT

SANJAY JAIN,BHILWARA, RAJASTHAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge before the appellate authority that th…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4713/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3058/DEL/2016[2011-12]Status: HeardITAT Delhi29 May 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3057/DEL/2016[2010-11]Status: HeardITAT Delhi29 May 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3056/DEL/2016[2009-10]Status: HeardITAT Delhi29 May 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3055/DEL/2016[2008-09]Status: HeardITAT Delhi29 May 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3054/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3053/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 2773/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 2772/DEL/2016[2006-07]Status: DisposedITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…gh Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge ACIT Vs. Indrani Sathe & ors before t…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/787/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/69/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SH. PRAVEEN SAWHNEY

ITA/92/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/76/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/796/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/790/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/781/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/74/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…urts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA…

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India (Firm) v. CIT (14 SCC 168) — Cited in 42 Judgments | BharatTax