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.

Sawhney Tea Traders, New Delhi vs. ITO, Ward- 47(1), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 6006/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Apr 2019AY 2010-11

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

For Appellant: SH. RAJ KUMAR, CAFor Respondent: SH. S.L. ANURAGI, SR. DR
Section 140Section 147

…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, the Assessee is directed to rectify the defect as pointed out by the Ld. CIT(A) in his impugned order. In the interest of justice, I remit back…

Seashelll Housing Ltd, New Delhi vs. ITO), Ward-23(2), New Delhi

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

ITA 158/DEL/2019[2013-14]Status: DisposedITAT Delhi01 Apr 2019AY 2013-14

Bench: Shri H. S. Sidhu

For Appellant: Ms. Kavya Tiwari, AdvFor Respondent: Sh. SL Anuragi, Sr. DR
Section 250(6)Section 68

…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”. 5.1 In the background of the aforesaid discussions and in the interest of justice, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) for hearing with the directions to consider each…

Axis Risk Consulting Services Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 1, New Delhi

In the result, the Assessee’s Application for Early Hearing is dismissed and the Main Appeal is allowed for statistical purposes in the aforesaid manner

ITA 8271/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Apr 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year : 2014-15

For Respondent: Ms. Ashima Neb, Sr. DR
Section 250(6)Section 40

…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. 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 files of the Ld. Commissioner of Income Tax (Appeals) for hearing on 09.05.2019 with the directions to…

Harvir, Gurgaon vs. ITO, Ward-2(1), Gurgaon

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

ITA 6230/DEL/2018[2010-11]Status: DisposedITAT Delhi25 Mar 2019AY 2010-11

Bench: Shri H. S. Sidhu

For Appellant: Sh. Saurabh Goyal, CAFor Respondent: Sh. SL Anuragi, Sr. DR
Section 142Section 144Section 147Section 148Section 234A

…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, 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…

Gurkirat Singh Dhillon, New Delhi vs. ITO, Ward- 53(3), New Delhi

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

ITA 6559/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Mar 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year : 2013-14

For Respondent: Sh. K. Hauthang, Sr. DR
Section 143(3)Section 250(6)Section 57

…mine, which is contrary to law and facts of the case. 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. In the background of the aforesaid discussions and respectfully following the precedent and in the interest of justice, we condone the delay in dispute and remit back the issues in dispute to the files of the Ld. Commission…

Indo Solar Ltd., New Delhi vs. ACIT, Circle-12(1), New Delhi

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

ITA 4855/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2014-15

For Appellant: Sh. Salil Aggarwal, Adv., Sh. Shailesh Gupta, CA and Sh. Madhur Aggarwal, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)Section 250(6)Section 37Section 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”. 4.1 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 hearin…

Mukesh Mittal HUF, New Delhi vs. ITO, Ward- 34(2), New Delhi

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

ITA 5351/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuassessment Year: 2014-15

For Appellant: SH. J.P. JAIN, CAFor Respondent: SH. S.L. ANURAGI, SR. DR
Section 246

…out pointing out any defect in the impugned order. 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 point out the defect, if any,…

Anil Salgaoncar Foundation, Panaji vs. Commissioner of Income Tax (Exemption), Bangalore

In the result, these appeals filed by the assessee are allowed for statistical

ITA 421/PAN/2018[2018-19]Status: DisposedITAT Panaji10 Jan 2019AY 2018-19

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri P. J. PardiwallaFor Respondent: Shri Y. V. Raviraj
Section 11(2)Section 12ASection 13(1)Section 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM ITA Nos. 421 & 422/Pan./2018 (Assessment Year: 2018-19) Anil Salgaocar Foundation CIT(Exeptions) 6th Floor, Unit Bld. Annex, Salgaocar Bhavan, Altinho, Vs. Panaji, Goa-403 001 P. Kalinga Rao Road, Bangalore-560 027 PAN/GIR No. AAFTA 5327 B (Appellant) : (Respondent) Appellant by : Shri P. J. Pardiwalla Respondent by : Shri Y. V. Raviraj Date of Hearing : 15.11.2018 Date of Pronouncement : 14.01.2019 O R D E R Per Shamim Yahya, A. M.: These are appeals by the assessee against the order of the learned Co…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…aforesaid two witnesses were only the basis of issuing show cause notice, hence the impugned order passed by the Tribunal was set aside and the appeal of the assessee was allowed. 21. The Hon’ble Supreme Court in Sahara India (Firm) Vs. CIT and Another (2008) 300 ITR 403 (SC) while deciding issue of principles of natural justice and Rule of audi alteram partem held as under:- “11. Rules of "natural justice" are not embodied rules. The phrase "natural justice" is also not capable of a precise definition. The underlying principle of natural justice, evolved under the common law, is to check arbitrary exercise of po…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…aforesaid two witnesses were only the basis of issuing show cause notice, hence the impugned order passed by the Tribunal was set aside and the appeal of the assessee was allowed. 21. The Hon’ble Supreme Court in Sahara India (Firm) Vs. CIT and Another (2008) 300 ITR 403 (SC) while deciding issue of principles of natural justice and Rule of audi alteram partem held as under:- “11. Rules of "natural justice" are not embodied rules. The phrase "natural justice" is also not capable of a precise definition. The underlying principle of natural justice, evolved under the common law, is to check arbitrary exercise of po…

Genpure Zheng Filters P.Ltd, Delhi vs. ITO, Ward-11(3), New Delhi

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

ITA 4472/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Nov 2018AY 2014-15

Bench: Shri H.S. Sidhu

Section 80Section 80I

…ciples of natural justice and it is an erroneous approach. It is a settled law that even an administrative order has to be speaking one. 6. 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 has held that even “an administrative order has to be consistent with the rules of natural justice”. 7. In the background of the aforesaid discussions and respectfully following the precedent, I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax ITA Nos. 4472/D/2018 4 A.Y. 2014-15 Genpure Zheng Filters P. Ltd. (…

Kishore Kumar, Hyderabad vs. ITO, Ward- 1(3)(4), Haldwani

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

ITA 3274/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Oct 2018AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Gautam Jain, Adv. & Sh. PiyushFor Respondent: Shri Pradeep Kumar Meel, Sr. DR

…suffering from medical illness and passed away on 24.1.2018. It is a settled law that even an administrative order has to be speaking one. 6. 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 has held that even “an administrative order has to be consistent with the rules of natural justice”. 7. In the background of the aforesaid discussions and respectfully following the precedent, I remit back the issues to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every aspects of the issues involved in the…

Kalavati Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4530/MUM/2016[2010-11]Status: DisposedITAT Mumbai12 Oct 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mrs. Kalavati Surani Acit-Cc 15 & 16, B-2005, Chandanbala Chs Mumbai. Vs. Rr Thakkar Marg, Walkeshwar Mumbai-400006 Pan No. Aznps1185J Appellant Respondent Assessee By : Mr. Vijay Mehta, Ar Revenue By : Mr. R. Manjunatha Swamy, Cit-Dr Date Of Hearing : 20/07/2018 Date Of Pronouncement : 12/10/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. R. Manjunatha Swamy, CIT-DR
Section 132Section 139(1)Section 142Section 143(3)Section 153Section 153CSection 250

…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…

Beena Gutgutia, New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed for

ITA 2258/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Jul 2018AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Ridhi Karan Aggarwal, CAFor Respondent: Sh. Vijay Kr. Jiwani, Sr. DR

…al of the assessee on account of non- prosecution. However, it is a settled law that even an administrative order has to be speaking one. 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”. 5.2 We further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedi…

Beena Gutgutia, New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed for

ITA 2257/DEL/2015[2003-04]Status: DisposedITAT Delhi10 Jul 2018AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Ridhi Karan Aggarwal, CAFor Respondent: Sh. Vijay Kr. Jiwani, Sr. DR

…al of the assessee on account of non- prosecution. However, it is a settled law that even an administrative order has to be speaking one. 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”. 5.2 We further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedi…

M/S Bronze Logistics Pvt. Ltd., Ludhiana vs. DCIT, Ludhiana

The appeal of the assessee is allowed

ITA 611/CHANDI/2011[2006-07]Status: DisposedITAT Chandigarh29 Jun 2018AY 2006-07

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2006-07 M/S Bronze Logistics P.Ltd., Vs. The Dcit, 863 Industrial Area-A, Circle Vii, Ludhiana. Ludhiana. Pan No. : Aabcb9505H

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Gulshan Raj, CIT(DR)
Section 142Section 250(6)

…s Particle Board Industries Ltd., copy placed at pages 43 to 78 reported in 55 ITR 114 (Tribunal) (Pune). 6.12 Reliance was also placed on the decision of the Apex Court in Rajesh Kumar 287 ITR 91 (SC) and also the decision in the case of Sahara India (Firm) 300 ITR 403 (SC). 6.13 Thus, it was his submission that the direction for special Audit which has been assailed before the AO as well as the CIT(A) in the facts of the present case was not maintainable. The grant of approval by the higher authority, it was submitted mechanically given becomes meaningless. The approval should be granted having regard to the…

M/S Sunder Mal Sat Pal, Mukatsar vs. DCIT, Ludhiana

The appeals of the assessee are allowed

ITA 157/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh15 Jun 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri. Ashwani KumarFor Respondent: Shri Manu Malik
Section 142Section 143(3)Section 153CSection 40A(3)

…rs and functions, which he can perform to the special auditor, it can be said that the Assessing Officer is not right in getting the accounts audited. We also hereby place reliance in the case of Sahara India (Firm) Vs. Commissioner of Income Tax, Central-1 300 ITR 403 (SC) wherein it was observed that "Before dubbing the accounts to be complex or difficult to understand, there has to be a genuine and honest attempt on the part of the Assessing Officer to understand accounts maintained by the assessee; to appreciate the entries made herein and in the even of any doubt, to seek explanation from the assessee. B…

M/S Sunder Mal Sat Pal, Mukatsar vs. DCIT, Ludhiana

The appeals of the assessee are allowed

ITA 156/CHANDI/2013[2007-08]Status: DisposedITAT Chandigarh15 Jun 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri. Ashwani KumarFor Respondent: Shri Manu Malik
Section 142Section 143(3)Section 153CSection 40A(3)

…rs and functions, which he can perform to the special auditor, it can be said that the Assessing Officer is not right in getting the accounts audited. We also hereby place reliance in the case of Sahara India (Firm) Vs. Commissioner of Income Tax, Central-1 300 ITR 403 (SC) wherein it was observed that "Before dubbing the accounts to be complex or difficult to understand, there has to be a genuine and honest attempt on the part of the Assessing Officer to understand accounts maintained by the assessee; to appreciate the entries made herein and in the even of any doubt, to seek explanation from the assessee. B…

M/S Sunder Mal Sat Pal, Mukatsar vs. DCIT, Ludhiana

The appeals of the assessee are allowed

ITA 155/CHANDI/2013[2006-07]Status: DisposedITAT Chandigarh15 Jun 2018AY 2006-07

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri. Ashwani KumarFor Respondent: Shri Manu Malik
Section 142Section 143(3)Section 153CSection 40A(3)

…rs and functions, which he can perform to the special auditor, it can be said that the Assessing Officer is not right in getting the accounts audited. We also hereby place reliance in the case of Sahara India (Firm) Vs. Commissioner of Income Tax, Central-1 300 ITR 403 (SC) wherein it was observed that "Before dubbing the accounts to be complex or difficult to understand, there has to be a genuine and honest attempt on the part of the Assessing Officer to understand accounts maintained by the assessee; to appreciate the entries made herein and in the even of any doubt, to seek explanation from the assessee. B…

Clearview Healthcare P.Ltd, Delhi vs. ITO, Ward-6(2), New Delhi

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

ITA 7472/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Jun 2018AY 2013-14

Bench: Shri H.S. Sidhu

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Ms. Ashima Neb, Sr. DR

…nd dismissed the appeal of the assessee on non- prosecution. 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 has held that even “an administrative order has to be consistent with the rules of natural justice”. 5.2 I further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedings under ap…