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-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 721/DEL/2021[2003-04]Status: DisposedITAT Delhi18 Apr 2023AY 2003-04
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 720/DEL/2021[2007-08]Status: DisposedITAT Delhi18 Apr 2023AY 2007-08
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 719/DEL/2021[2006-07]Status: DisposedITAT Delhi18 Apr 2023AY 2006-07
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 718/DEL/2021[2005-06]Status: DisposedITAT Delhi18 Apr 2023AY 2005-06
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 717/DEL/2021[2004-05]Status: DisposedITAT Delhi18 Apr 2023AY 2004-05
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

Shri Anil Kumar, Ghaziabad vs. DCIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2895/DEL/2016[2010-11]Status: DisposedITAT Delhi27 Jan 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Kanav Bali, Sr.DR
Section 142Section 142(1)Section 143(3)Section 56(2)Section 56(2)(vii)Section 68

…ts case that special audit could not have been imposed in circumvention of pre-requisites as set-out in the preceding paragraphs, the ld. counsel placed reliance upon the judgment rendered in the case of Sahara India Firm vs. Commissioner of Income Tax (2008) 300 ITR 403 (SC); Rajesh Kumar vs. PCIT (2006) 287 ITR 491 (SC); Delhi Development Authority vs. Union of India (2013) 350 ITR 432 (Del); Kaka Carpets vs. CIT (2014) 43 taxmann.com 198 (Alld); Prateek Resorts and Builders Pvt. Ltd. vs. ACIT (2011) 9 taxmann.com 144 (All.); Gauri Pati Udyog vs. ITO order dated 29.05.2015 (All.); Smt. Srilekha Damani vs. DCIT…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…wers 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. But…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…wers 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. But…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…wers 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. But…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…wers 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. But…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…wers 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. But…

Bhupendra Surani, Mumbai vs. Asst CIT CC 15 & 16, Mumbai

In the result, appeal by the assessee is allowed

ITA 2004/MUM/2017[2010-11]Status: DisposedITAT Mumbai23 Dec 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 2004/मुं/2017 ("न.व. 2010-11) Shri Bhupendra Surani B-2005, Chandanbala Chs R.R. Thakkar Marg, Walkeshwar Mumbai 400006 ...... अपीलाथ"/Appellant Pan: Bjaps5716D बनाम Vs. Addl. Cit, Central Circle 15 & 16 ..... ""तवाद"/Respondent Mumbai अपीलाथ" "वारा/ Appellant By : Shri Vijay Mehta, Advocate ""तवाद" "वारा/Respondent By : Ms. Samruddhi Hande, Sr. Ar

For Appellant: Shri Vijay Mehta, AdvocateFor Respondent: Ms. Samruddhi Hande, Sr. AR
Section 132Section 142Section 143Section 143(3)Section 153Section 153CSection 2(24)(iv)Section 250

…furnished by the assessee during the course of assessment proceedings. The assessee throughout has been objecting to the Special Audit. The learned AR in support if his submissions placed reliance on the following decisions: - 1. Sahara India (Firm) vs. CIT, 300 ITR 403 (SC) 2. West Bengal State Co-operative Bank Ltd. vs. JCIT, 267 ITR 345 (Cal) 3. Swadeshi Cotton Mills Co. Ltd. vs. CIT, 171 ITR 634 (All) 4. Alidhara Texpro Engineering P. Ltd. vs. DCIT, 332 ITR 115 (Guj) 6. The learned AR submits that no attempt was made by the Assessing Officer to understand the accounts of the assessee. The books of the asses…

M/S Shri Gurmukhdas Contractors P Ltd, Bhopal vs. DCIT-Cenrral-1, Bhopal

In the result, Revenue’s appeals in I

ITA 208/IND/2020[2017-18]Status: DisposedITAT Indore14 Dec 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sunil Agrawal, ARFor Respondent: Assessee by
Section 127Section 132Section 143(3)Section 153Section 153ASection 153DSection 271A

…ue application of mind and satisfy all the legal and procedural requirements which is in our considered opinion is absent in the case in hand. 5.1.8 We have further considered the judgment relied upon by the assessee in the case of Sahara India (Firm) (2008) 300 ITR 403 (SC), wherein, it is held that prior approval by the CIT or CCIT in terms of Section 142(2A) of the Act is an inbuilt protection against arbitrary or unjust exercise of power by the Ld. AO. Casting upon a serious duty upon the high ranking authority to take care of this particular aspect of the matter on account of approval envisaged in Section h…

Dy.CIT Cent. Cir 5(3), Mumbai vs. Kalpataru Ltd, Mumbai

In the result, both the appeals of the revenue are stand dismissed

ITA 1448/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

…static. It was not for the Tribunal to have guess work as to for what purposes the appellant wanted to cross-examine those dealers and what extraction the appellant wanted from them.” The Hon'ble Supreme Court in Sahara India (Firm) vs. CIT and Another (2008) 300 ITR 403 (SC) - Annexure 9 while deciding issue of principles of natural justice and Rule of audialterampartem 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 exerci…

DCIT Central Circle 5(3), Mumbai vs. Kalpataru Ltd, Mumbai

In the result, both the appeals of the revenue are stand dismissed

ITA 1447/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.1447 & 1448/Mum/2022 (A.Ys.2010-11 & 2011-12) The Dy. Commissioner Of Vs. Kalpataru Limited Income Tax, Central Mumbai - 400055 Circle-5(3) Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaack2108K Appellant .. Respondent Appellant By : Vasanti Patel Respondent By : Tejinder Pal Singh Anand Date Of Hearing 03.10.2022 Date Of Pronouncement 20.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): Both The Appeals Filed By The Revenue Are Directed Against The Order Passed By The Ld. Cit(A)-53, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) R.W.S 147 Of The Act. Since Similar Facts & Identical Issue Are Involved, Therefore, For The Sake Of Convenience Both Appeals Are Adjudicated Together. We Shall Take Ita No. 1448/Mum/2022 As A Lead Case & Its Finding Will Be Applied As Mutatis Mutandis To Other Appeal. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: Vasanti PatelFor Respondent: Tejinder Pal Singh Anand
Section 131Section 143(3)

…static. It was not for the Tribunal to have guess work as to for what purposes the appellant wanted to cross-examine those dealers and what extraction the appellant wanted from them.” The Hon'ble Supreme Court in Sahara India (Firm) vs. CIT and Another (2008) 300 ITR 403 (SC) - Annexure 9 while deciding issue of principles of natural justice and Rule of audialterampartem 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 exerci…

Deputy Commissioner of Income-Tax, Central Circle -1 (3), Pune vs. M/S. Chaudhary Attarsingh Yadav Memorial Educational Trust, Pune

In the result, appeal of the Revenue is allowed

ITA 930/PUN/2019[2006-07]Status: DisposedITAT Pune28 Jul 2022AY 2006-07

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.929 & 930/Pun/2019 िनधा"रणवष" /Assessment Years: 2005-06 & 2006-07 The Dcit, Central M/S.Chaudhary A. Yadav Circle-1(3), Pune. Vs Memorial Educational Trust, Pride Plaza, 1St Floor, Near Ambedkar Chowk, Pimpri, Pune – 411018. Pan: Aaaac 2210 P Appellant/ Revenue Respondent/ Assessee

Section 132(1)Section 142Section 143(3)Section 153A

…e case and in law, the CIT(A) was right in relying on the decision of ITAT in the case of Vilson Particle Boad Industries Ltd., where in turn reliance is placed on the decisions of the Hon.ble Supreme Court in the Sahara India (Firm) Vs CIT and another (2008) 300 ITR 403 (SC) and in the case of Rajesh Kumar and Others Vs DCIT (2006) 287 ITR 91 (SC) and treating the assessment orders are bad in law though the facts are distinguishable and not squarely applicable to the facts of the assessee’s case? 4. The appellant prays that the order of the CIT(A) may be vacated on the issue and that of the AO be restored.” IT…

Deputy Commissioner of Income-Tax, Central Circle -1 (3), Pune vs. M/S. Chaudhary Attarsingh Yadav Memorial Educational Trust, Pune

In the result, appeal of the Revenue is allowed

ITA 929/PUN/2019[2005-06]Status: DisposedITAT Pune28 Jul 2022AY 2005-06

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.929 & 930/Pun/2019 िनधा"रणवष" /Assessment Years: 2005-06 & 2006-07 The Dcit, Central M/S.Chaudhary A. Yadav Circle-1(3), Pune. Vs Memorial Educational Trust, Pride Plaza, 1St Floor, Near Ambedkar Chowk, Pimpri, Pune – 411018. Pan: Aaaac 2210 P Appellant/ Revenue Respondent/ Assessee

Section 132(1)Section 142Section 143(3)Section 153A

…e case and in law, the CIT(A) was right in relying on the decision of ITAT in the case of Vilson Particle Boad Industries Ltd., where in turn reliance is placed on the decisions of the Hon.ble Supreme Court in the Sahara India (Firm) Vs CIT and another (2008) 300 ITR 403 (SC) and in the case of Rajesh Kumar and Others Vs DCIT (2006) 287 ITR 91 (SC) and treating the assessment orders are bad in law though the facts are distinguishable and not squarely applicable to the facts of the assessee’s case? 4. The appellant prays that the order of the CIT(A) may be vacated on the issue and that of the AO be restored.” IT…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…t. Shreelekha Damani vs CIT 173 TTJ 332 6. PCIT vs Shreelekha Damani 307 CIT (Bomb) 218 7. Smt. Geeta Rani Panda vs ACIT 194 TTJ 915 8. Akil Gulamani vs ITO 20 Taxmann.com 380 9. Sun Engineering P. Ltd. vs CIT 198 ITR 297 10. Sahara India (Firm) vs CIT (2008) 300 ITR 403 11. PCIT vs Sunrise Finlease Ltd. 89 Taxmann.co. 1 (Gujarat) CO No.222/Del/2016 12. Dilip Construction Pvt. Ltd. vs ACIT ITAT Cuttack Bench & many others. 25. The Ld. Counsel for the assessee submitted that the appeal filed by the ACIT Central Circle 18 Delhi after statutory approval u/s 253(2) of I.T. Act from PCIT against the order of Ld. C…

M/S Haryana State Industrial & Infrastructure Dev. Corp. Ltd., Panchkula vs. ACIT, Circle, Panchkula

In the result, the appeal of the assessee is, therefore, allowed in above terms

ITA 1369/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

Bench: The Ld.Cit(A) On Various Grounds, Including Challenging The Reference Made By The Ao To Special Audit. The Ld.Cit(A)

For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C.Chandrakanta, CIT
Section 142Section 143(3)

…pinion of the AO must be based on objective criteria and not just a subjective satisfaction. That the reference cannot be made merely for shifting his responsibility of scrutinizing the accounts to a special auditor. In the case of Sahara India(Firm) vs CIT 300 ITR 403(SC) the Apex Court analyzed and interpreted the provisions of section 142(2A) to the above effect as under: “A bare perusal of the provisions of sub-s. (2A) of the Act would show that the opinion of the AO that it is necessary to get the accounts of assessee audited by an Accountant has to be formed only by having regard to : (i) the nature and…

Shri Subodh Agarwal, Kanpur vs. Deputy Commissioner of Income Tax, Central Circle- 1, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 674/LKW/2018[2015-16]Status: DisposedITAT Lucknow07 Oct 2021AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 132Section 153ASection 153D

…uch authority is legally required to discharge the obligation not mechanically, nor formally but by application of mind. Similarly, 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 an inbuilt protection against arbitrary or unjust exercise of power by the a…