M/s Sahara India (Farms) v. CIT & Anr.

300 ITR 403Supreme Court of India2008#300 most cited

What is M/s Sahara India (Farms) v. CIT & Anr. authority for?

Administrative orders must be consistent with the rules of natural justice.

268

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

M/s Sahara India (Farms) v CIT · 300 ITR 403 SC · administrative order · natural justice · speaking order

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 148Section 142(2A)Section 147Section 153C

Issues it is cited on

section 274(2)section 144basection 243section 153a(1)(a)section 142(2a)section 158bgsection 37bsection 245hacasus omissussection 43(3)section 245csection 271aaa

Judgments citing M/s Sahara India (Farms) v. CIT & Anr.

DCIT Central Circle, Agra vs. Lt. Shri Mradul Garg, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…elf has recorded that he has not applied the mind before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380…

Ashok Kumar Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…elf has recorded that he has not applied the mind before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380…

D.S. India Jewelmart P Ltd, Mathura vs. ACIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…elf has recorded that he has not applied the mind before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380…

Saurabh Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…elf has recorded that he has not applied the mind before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380…

Lt. Shri Mradul Garg, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…elf has recorded that he has not applied the mind before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380…

Debashis Mitra, G B Nagar vs. ACIT, Circle-1, Noida

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1497/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Aug 2019AY 2015-16

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Lalit Mohan, AdvFor Respondent: Sh. Surender Pal, Sr. DR
Section 250(6)

…decided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 5.1 In the background of the aforesaid discussions and in the interest of justice as well as agreed by both the parties, we remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) for hearing…

Himgiri Infraconstruction Ltd, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 6621/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Shri B.R.R. Kumar

For Appellant: NONEFor Respondent: SH. AMIT KATOCH, SR. DR
Section 144Section 250(6)

…decided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein, it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 4.1 In the background of the aforesaid discussions and in the interest of justice, we remit back the issues in dispute to the files of the Ld. CIT(A) with the directions to consider each and every aspects of the issues involved i…

Sh. Uma Sharan Sharma, Delhi vs. ACIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 3016/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2012-13

For Appellant: NONEFor Respondent: MS. ASHIMA NEB, SR. DR
Section 40

…, we are of the view that Ld. CIT(A) has passed the exparte order without giving adequate opportunity of being heard to the assessee. 5.1 In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 6. In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, we remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every asp…

M/S Toffee Agricultural Farms Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 2515/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2013-14

For Appellant: NONEFor Respondent: MS. ASHIMA NEB, SR. DR
Section 250(6)

…decided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 6.1 In the background of the aforesaid discussions and in the interest of justice, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) for hearing with the directions to consider each and…

Tng Retails India Pvt. Ltd., Delhi vs. JCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 1351/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2013-14

For Appellant: NONEFor Respondent: MS. ASHIMA NEB, SR. DR
Section 115BSection 139(1)Section 250(6)Section 271(1)(c)Section 68

…decided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 6.1 In the background of the aforesaid discussions and in the interest of justice, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) for hearing with the directions to consider each and…

Brahamadatta Sharma, Ghaziabad vs. ITO, Ward- 1(5), Ghaziabad

In the result, both the appeals filed by the assessee stand allowed

ITA 8282/DEL/2018[2009-10]Status: DisposedITAT Delhi22 May 2019AY 2009-10

Bench: Shri H. S. Sidhu

For Appellant: Sh. Sameer Kapoor, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 250(6)Section 271(1)(c)

…cided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 5.1 In the background of the aforesaid discussions and in the interest of justice as well as agreed by both the parties, I remit back the issues in dispute to the files of the Assessing Officer with the directions to consider ea…

Brahamadatta Sharma, Ghaziabad vs. ITO, Ward- 1(5), Ghaziabad

In the result, both the appeals filed by the assessee stand allowed

ITA 8281/DEL/2018[2009-10]Status: DisposedITAT Delhi22 May 2019AY 2009-10

Bench: Shri H. S. Sidhu

For Appellant: Sh. Sameer Kapoor, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 250(6)Section 271(1)(c)

…cided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has been held that even “an administrative order has to be consistent with the rules of natural justice”. 5.1 In the background of the aforesaid discussions and in the interest of justice as well as agreed by both the parties, I remit back the issues in dispute to the files of the Assessing Officer with the directions to consider ea…

Jivraj P. Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4541/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 May 2019AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…ACIT 126 TTJ 135 and M/s Haldia Petrochemicals Ltd. v. CIT in ITA No. 1743/Kol/2013 for AY 2008-09 (ITAT, Kolkata). In support of his contentions regarding validity of special audit, the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT (2011) 332 ITR 115 (Guj), West Bengal State Coop Bank Ltd. v. JCIT (2004) 267 ITR 345 (Cal), order of the Tribunal in ITO v. Vilsons Particle Board Industries Ltd. (2017) 184 TTJ (Pune) 84 and M/s Jyoti Traders v. DCIT in IT(SS) 62/Mum/2008 and 111/M…

Suresh V. Kukadiya, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4523/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…ACIT 126 TTJ 135 and M/s Haldia Petrochemicals Ltd. v. CIT in ITA No. 1743/Kol/2013 for AY 2008-09 (ITAT, Kolkata). In support of his contentions regarding validity of special audit, the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v. DIT (Inv) (2015) 280 CTR (All) 582, Alidhara Texpro Engg. P. Ltd. v. DCIT (2011) 332 ITR 115 (Guj), West Bengal State Coop Bank Ltd. v. JCIT (2004) 267 ITR 345 (Cal), order of the Tribunal in ITO v. Vilsons Particle Board Industries Ltd. (2017) 184 TTJ (Pune) 84 and M/s Jyoti Traders v. DCIT in IT(SS) 62/Mum/2008 and 111/M…

Fiza Education Society, Bulandshahr vs. CIT(A), Ghaziabad

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 8217/DEL/2018[2009-10]Status: DisposedITAT Delhi15 May 2019AY 2009-10

Bench: Shri H.S. Sidhu

Section 10Section 271(1)

…ered view that Ld. CIT(A) has passed a non-speaking order without properly discussing in detail the facts and circumstances of the case. 5.2 In this regard, I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 6. In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every aspec…

Budhnesh Kumar, Ghaziabad vs. ITO, Ward- 5(1), Ghaziabad

In the result, the Appeal filed by the Assessee stands

ITA 8210/DEL/2018[2009-10]Status: DisposedITAT Delhi15 May 2019AY 2009-10

Bench: Shri H.S. Sidhu

Section 144Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-8210/Del/2018 (ASSESSMENT YEAR-2009-10) BUDHNESH KUMAR, vs ITO, WARD 5(1), VILLAGE AGROLA, LONI, GHAZIABAD GHAZIABAD UTTAR PRADESH UTTAR PRADESH – 201102 (PAN: ASRPK2149K) (APPELLANT) (RESPONDENT) Appellant by Sh. Pratap Gupta, CA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 07.09.2018 of the Ld. CIT(Appeals), Ghaziabad relevant to assessment year 2009-10 on the following grounds of appeal: - 1) That Ld. CIT(A) without a…

Lalit Kumar, Delhi vs. ITO, Ward-39(4), New Delhi

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 4810/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2019AY 2012-13

Bench: Shri H.S. Sidhu

…f the view that Ld. CIT(A) has passed the exparte order without properly discussing in detail the facts and circumstances of the case. 5.1 In this regard, I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 6. In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every asp…

Swati Health and Education Services P.Ltd, New Delhi vs. DCIT, Central Circle, Noida

In the result, the Appeal filed by the Assessee stands allowed for statistical purpose

ITA 8172/DEL/2018[2012-13]Status: DisposedITAT Delhi14 May 2019AY 2012-13

Bench: Shri H.S. Sidhu

Section 153ASection 68

…order by dismissing the appeal of the assessee. However, it is a settled law that even an administrative order has to be speaking one. 5.1 In this regard, I draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 6. In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every asp…

M/S Aez Infratech P. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee

ITA 4096/DEL/2015[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Section 201Section 271(1)(c)

…of the assessee by upholding the action of the AO. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 5.1 In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to discuss each and every aspe…

M/S Aez Infratech P. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee

ITA 4095/DEL/2015[2007-08]Status: DisposedITAT Delhi10 May 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Section 201Section 271(1)(c)

…of the assessee by upholding the action of the AO. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 5.1 In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to discuss each and every aspe…