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 366,470 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.

Reva Enterprise, Surat vs. The Income Tax Officer, Ward-2(2)(4), Surat

In the result, appeal filed by the Assessee is allowed for statistical purposes in the aforesaid manner

ITA 661/SRT/2018[2014-15]Status: DisposedITAT Surat03 May 2019AY 2014-15

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2014-15 Reva Enterprise, Vs. The Income Tax Officer, 78, Ashirwad Raw House, Surat Kamrej Ward-2(2)(4), Surat. Road, Sarthana Jakatnaka, Surat – 395 006. [Pan: Aanfr 3373 G] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh as per Law after giving…

Shri Vipulbhai Valjibhai Vaghsiya, Surat vs. The DCIT, Central Circle-3, Surat

In the result, appeal filed by the Assessee is allowed for statistical purposes in the aforesaid manner

ITA 590/SRT/2018[2015-16]Status: DisposedITAT Surat03 May 2019AY 2015-16

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2015-16 Shri. Vipulbhai Vjljibhai Vaghasiya, Vs. Dcit, Central Circle-3, B/10, Matruchaya Row House, Surat. Nana Varachha, Surat.

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh as per Law after giving…

M/S Devchand Engineers Pvt. Ltd., Surat vs. The ACIT, Circle-1(1)(1), Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 600/SRT/2018[2013-14]Status: DisposedITAT Surat02 May 2019AY 2013-14

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2013-14 Devchand Engineers Pvt. Ltd., Vs. Acit, Circle-1(1)(1), B/8, Vanita Residency, Beside China Surat. Gate-2, Althan Naher Road, Surat. [Pan: Aabcd 0493 Q] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate…

Hasmukhbhai S. Thakrani, Surat vs. The Income Tax Officer, Ward-3(2)(3), Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 13/SRT/2019[2013-14]Status: DisposedITAT Surat01 May 2019AY 2013-14

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2013-14 Shri Hasmukhbhai Shamjibhai Vs. Ito, Ward-3(2)(3), Surat. Thakrani, 110, Laxmi Darshan Complex, Dabholi Char Rasta, Ved Road, Surat – 395 004. [Pan: Abbpp 1336 L] (Appellant) (Respondent)

Section 250(6)

…ecided 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. 2 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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Shri Sanketkumar D. Vashi, Na

In the result, the both Appeals of the Assessee for A

ITA 760/SRT/2018[2011-12]Status: DisposedITAT Surat01 May 2019AY 2011-12

Bench: Sh. H.S. Sidhu & Shri O.P. Meena

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Sunilkumar Laxmikant Saini, Surat vs. ITO Ward-1(2)(4), Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 684/SRT/2018[2009-10]Status: DisposedITAT Surat01 May 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Shri Sunilkumar Laxmikant Saini, Vs. Ito, Ward-1(2)(4), Surat. B-2/418, Priyanka Metro City, Godadara Nahar, Aas-Pass, Surat – 395 010. [Pan: Cnhps 7623 H] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Shri Tejaskumar Arvindkumar Desai, Surat vs. The Income Tax Officer, Ward-12(3)(3), Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 636/SRT/2018[2010-11]Status: DisposedITAT Surat01 May 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2010-11 Shri Tejaskumar Arvindkumar Desai, Vs. Ito, Ward-1(3)(3), Surat. 101/102, Guru Pushya Apartment, Maskati Plot, Parle Point, Surat. [Pan: Aaipn 4702 E] (Appellant) (Respondent)

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”. 2 5.1 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) to decide the same afresh, after giving adequate…

Lok Bharti Mandal, Surat vs. Income Tax Officer, Exemption Ward, Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 235/SRT/2018[2008-09]Status: DisposedITAT Surat01 May 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2008-09 Lok Bharti Mandal, Vs. The Income Tax Officer, Ashok Pan-Ni-Gali, City Light Road, Exemption Ward, Surat. Surat – 395 007. [Pan: Aaatl 2524 Q] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Dayaram B. Kumavat, Na

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 14/SRT/2018[F.Y-2009-10]Status: DisposedITAT Surat01 May 2019

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Shri Dayaram B.Kumavat, Vs. Ito, Ward-2, Navsari. Santosh Nagar, Kabilpore, Navsari. [Pan: Allpk 3816 C] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Hemendra C.Thakkar, Surat vs. Income Tax Officer Ward -1(3)(2), Surat

In the result, the Assessee’s Appeal is allowed for statistical purposes in the aforesaid manner

ITA 235/SRT/2017[2014-15]Status: DisposedITAT Surat01 May 2019AY 2014-15

Bench: Sh. H.S. Sidhu & Shri O.P. Meenaassessment Year: 2014-15 Shri Hemendra C.Thakkar, Vs. Ito, Ward-1(3)(2), Surat. A-1001, Water Hills Residency, New Vip Road, Altan, Surat. [Pan: Aavpp 6604 Q] (Appellant) (Respondent)

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, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh, after giving adequate o…

Daljit Singh, Kurukshetra vs. ITO, Kurukshetra

In the result, the Appeal filed by the Assessee stands

ITA 6027/DEL/2018[2010-11]Status: DisposedITAT Delhi24 Apr 2019AY 2010-11

Bench: Shri H.S. Sidhu

Section 143(3)Section 147Section 148

…aw and against the principle of natural justice. However, it is a settled law that even an administrative order has to be speaking one. 5.3 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”. 5 6. In the background of the aforesaid discussions and respectfully following the precedent, as aforesaid, I set aside the order of the Ld. CIT(A) and directed him to first decide the ground no. 1 & 2 raised before him by the assess…

Jag Roshan S/O Ram Kumar, Fatehabad vs. ITO, Ward- 5, Hisar

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

ITA 6010/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Apr 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: Sh. V. Raja Kumar, Adv. &For Respondent: Sh. SL Anuragi, Sr. DR
Section 250(6)

…ecided 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”. 6. In the background of the aforesaid discussions and in the interest of justice, I remit back the issues in dispute to the files of Assessing Officer to decide the same afresh, after considering the affidavit of Sh. Shivnarain an…

Durga Trading Co., Noida vs. ITO, Ward- 1(3), Noida

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

ITA 5674/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Apr 2019AY 2014-15

Bench: Shri H.S. Sidhu

…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 4 back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) to point out the defect, if…

Bhim Sain, Fatehabad vs. ITO, Ward-1, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5999/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Om Prakash, Fetahabad vs. ITO, Ward-1, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5998/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Jagdish Kumar, Fatehabad vs. ITO, Ward-1, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5997/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Parveen Kumar Anand (HUF), Fatehabad vs. ITO, Ward-2, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5996/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Ashok Kumar, Haryana vs. ITO, Ward-1, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5995/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Arjun Dass, Fatehabad vs. ITO, Ward-1, Fatehabad

In the result, all the 06 appeals filed by the assessee stand allowed

ITA 5994/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Apr 2019AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 10(37)Section 147Section 151Section 28Section 56(2)(vii)

…r of the assessee, which in my opinion, needs to be considered by the Ld. CIT(A), alongwith the documents / evidences filed by the assessee. 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 Ld. Commissioner of Income Tax (Appeals) for fresh…

Unialmaz, New Delhi vs. ACIT, Circle- 32(1), New Delhi

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

ITA 6029/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Apr 2019AY 2010-11

Bench: Shri H. S. Sidhu

For Appellant: Sh. Lalit Mohan, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 147Section 148Section 250(6)

…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 Ld. Commissioner of Income Tax (Appeals) for hearin…