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

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

How many judgments cite M/s Sahara India (Farms) v. CIT & Anr.?

268 judgments on BharatTax cite M/s Sahara India (Farms) v. CIT & Anr. (300 ITR 403), spanning 2016 to 2026.

Which sections of the Income Tax Act does M/s Sahara India (Farms) v. CIT & Anr. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153D, Section 132, Section 148, Section 142(2A).

M/s Sahara India (Farms) v. CIT & Anr. (300 ITR 403)

M/S. Bloomdale Finvest P. Ltd., Mumbai vs. ITO -12(1)(3), Mumbai

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

ITA 1251/MUM/2020[2011-12]Status: DisposedITAT Mumbai25 Aug 2021AY 2011-12

Section 144Section 147Section 148Section 251Section 68

…) b. CIT Vs. S. Chennaippa Mudaliar (1969) 74 ITR 1(SC) 7. Moreover it is settled law that even administrative orders have to be consistent with rules of natural justice as held by Hon'ble Supreme Court in the case of Sahara India Financial Corporation Ltd. (300 ITR 403). 8. In the background of the aforesaid discussion and precedent, we condon the delay in filing the appeal before learned CIT(A) and direct the learned CIT(A) to pass a speaking order on the merits of the case after giving the assessee proper opportunity of being heard. 9. In the result, this appeal filed by the assessee is allowed for statisti…

M/S. United Engineers, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle, Rajkot

In the result, the above appeals of the assessee are partly allowed

ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R

Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274

…er as evident from the discussion aforesaid. In other words, the application of mind of the joint Commissioner was necessary in order to achieve the legislature intent. 14.9 Hon'ble Supreme Court in the case of Sahara India (Firm) v. CIT[2008] 169 Taxman 328/300 ITR 403 in the provisions of section 142(2A) where the AO after having regard to the nature and complexity/ volume of the accounts etc. was of the opinion that it is necessary so to do, he may, with the previous approval of the Chief Commissioner or Chief Commissioner or Commissioner, direct the assessee to get the accounts audited by an accountant. The…

Smt. Moumita Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle - Agartala, Agartala

In the result, the appeal of the assessee is allowed

ITA 239/GTY/2017[2015-16]Status: DisposedITAT Guwahati28 Apr 2021AY 2015-16

Bench: Sri Sanjay Garg

Section 1Section 132Section 143(2)Section 143(3)Section 153(1)(b)Section 153BSection 153B(1)(b)Section 153CSection 153DSection 69

…exercise of judicial power vested in the CIT. It, therefore, follows from the above authoritative decisions that an approval order of a quasi-judicial nature without reasons is a wholly defective order in the eye of law." 3. Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC) While discussing the requirement of prior approval of CCIT in section 142(2A) of the Act, opined that:- "The requirement of prior approval of chief CIT or CIT being an inbuilt protection against any arbitrary or unjust exercise of power by the AO, casts a very heavy duty on the said high ranking authority to see that the requirement of previ…

Devendra C. Vibhakar, Mumbai vs. Income Tax Officer-25(1)(1), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purpose

ITA 4554/MUM/2017[2007-08]Status: DisposedITAT Mumbai01 Jan 2021AY 2007-08

Section 142(1)Section 143(3)Section 148Section 68

…rjundas Luthra-HUF (2017) 154 DTR 302(Bom) • CIT Vs. Chenniappa Mudaliar (1969) 74 ITR 1 (SC) 4. Moreover the laconic and non-speaking order of learned CIT(A) is not sustainable. Hon'ble Supreme Court in the case of Sahara Financial Corporation Ltd. Vs. CIT (300 ITR 403) has held that Rule of natural justice are applicable to administrative orders also. Accordingly, in the interest of justice I remit the issue raised in the appeal to the file of learned CIT(A). Learned CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13