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.

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1065/PUN/2024[2015-16]Status: DisposedITAT Pune26 Nov 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…al granted by the JCIT on 21-03-2016 is invalid, consequently, the final assessment order dated 30-03-2016 passed u/s. 143(3) r.w.s. 153A of the Act is liable to be quashed. 24. Further, the Hon‟ble Supreme Court in the case of Sahara India (Firm) reported in 300 ITR 403 (SC) at page No. 142 of the case laws paper book, while discussing the requirement of prior approval, opined that the requirement of previous approval of the Chief Commissioner or the Commissioner in terms of the said provision being an inbuilt protection against any arbitrary or unjust exercise of power by the Assessing Officer, casts a very hea…

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1064/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…al granted by the JCIT on 21-03-2016 is invalid, consequently, the final assessment order dated 30-03-2016 passed u/s. 143(3) r.w.s. 153A of the Act is liable to be quashed. 24. Further, the Hon‟ble Supreme Court in the case of Sahara India (Firm) reported in 300 ITR 403 (SC) at page No. 142 of the case laws paper book, while discussing the requirement of prior approval, opined that the requirement of previous approval of the Chief Commissioner or the Commissioner in terms of the said provision being an inbuilt protection against any arbitrary or unjust exercise of power by the Assessing Officer, casts a very hea…

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1063/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…al granted by the JCIT on 21-03-2016 is invalid, consequently, the final assessment order dated 30-03-2016 passed u/s. 143(3) r.w.s. 153A of the Act is liable to be quashed. 24. Further, the Hon‟ble Supreme Court in the case of Sahara India (Firm) reported in 300 ITR 403 (SC) at page No. 142 of the case laws paper book, while discussing the requirement of prior approval, opined that the requirement of previous approval of the Chief Commissioner or the Commissioner in terms of the said provision being an inbuilt protection against any arbitrary or unjust exercise of power by the Assessing Officer, casts a very hea…

DCIT Central Circle-13, New Delhi vs. Infolance Software Solutions Pvt Ltd, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4289/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Mukesh Kumar, Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4125/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11
Section 153ASection 153D

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Skyline Metal & Alloys Pvt. Ltd., New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4119/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11
Section 153ASection 153D

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Goldmine Buildcon Pvt. Ltd., Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4111/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14
Section 153ASection 153D

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Infolance Software Solutions Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4105/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…authority is legally required to discharge the obligation by application of mind. At this juncture, it is pertinent to mention that the Hon’ble Apex Court in the case of Sahara India (Firm) v. CIT &Anr. (2008) 216 CTR (SC) 303 : (2008) 7 DTR (SC) 27 : (2008) 300 ITR 403 (SC), while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being inbuilt protection against the arbitrary or unjust exercise of power by the…

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…authority is legally required to discharge the obligation by application of mind. At this juncture, it is pertinent to mention that the Hon’ble Apex Court in the case of Sahara India (Firm) v. CIT &Anr. (2008) 216 CTR (SC) 303 : (2008) 7 DTR (SC) 27 : (2008) 300 ITR 403 (SC), while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being inbuilt protection against the arbitrary or unjust exercise of power by the…

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…authority is legally required to discharge the obligation by application of mind. At this juncture, it is pertinent to mention that the Hon’ble Apex Court in the case of Sahara India (Firm) v. CIT &Anr. (2008) 216 CTR (SC) 303 : (2008) 7 DTR (SC) 27 : (2008) 300 ITR 403 (SC), while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being inbuilt protection against the arbitrary or unjust exercise of power by the…

DCIT, Central Circle-14, New Delhi vs. Mdlr Airlines P.Ltd, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1719/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

DCIT, Central Circle-14, New Delhi vs. Mdlr Airlines P. Ltd, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1718/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

DCIT, Central Circle 14, New Delhi vs. Nageshwar Builders P.Ltd, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1704/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

DCIT, Central Circle-14, New Delhi vs. Nageshwar Builders P.Ltd, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1703/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1664/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1663/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1662/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1661/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…ach year is to be obtained under Section 153D of the Income Tax Act. In its erudite judgement with the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…

Mdlr Airlines (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1421/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…In its erudite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India vs. CIT and Others (2008) 300 ITR 403 (SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-bui…