PCIT v. Sahara Life Insurance Co. Ltd.

432 ITR 82High Court#17999 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 271(1)(c)Section 274

Judgments citing PCIT v. Sahara Life Insurance Co. Ltd.

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2, DELHI vs. AMBIENCE HOTELS AND RESORTS PVT. LTD.

Appeals are dismissed

ITA/228/2025HC Delhi05 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 271(1)(c)

…penalty order dated 27.01.2023, as held in the judgment of Bombay High Court in the case of Mohd. Farhan A. Shaikh Vs. ACIT reported at 434 ITR 1 (Bom) (FB) and the judgment of this Court in the case of PCIT Vs. Sahara Life Insurance Co. Ltd. reported as 432 ITR 82 (Del). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 12:28:47 2. It is fairly informed by Mr. Siddhartha Sinha, learned Senior Standing Counsel that Special Leave Petition (S…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. AMBIENCE HOTELS AND RESORTS PVT. LTD.

Appeals are dismissed

ITA/230/2025HC Delhi05 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 271(1)(c)

…penalty order dated 27.01.2023, as held in the judgment of Bombay High Court in the case of Mohd. Farhan A. Shaikh Vs. ACIT reported at 434 ITR 1 (Bom) (FB) and the judgment of this Court in the case of PCIT Vs. Sahara Life Insurance Co. Ltd. reported as 432 ITR 82 (Del). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 12:28:45 2. It is fairly informed by Mr. Siddhartha Sinha, learned Senior Standing Counsel that Special Leave Petition (S…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. AMBIENCE HOTELS AND RESORTS PVT. LTD.

Appeals are dismissed

ITA/229/2025HC Delhi05 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 271(1)(c)

…penalty order dated 27.01.2023, as held in the judgment of Bombay High Court in the case of Mohd. Farhan A. Shaikh Vs. ACIT reported at 434 ITR 1 (Bom) (FB) and the judgment of this Court in the case of PCIT Vs. Sahara Life Insurance Co. Ltd. reported as 432 ITR 82 (Del). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/02/2026 at 12:28:53 2. It is fairly informed by Mr. Siddhartha Sinha, learned Senior Standing Counsel that Special Leave Petition (S…

DISTT COOPERATIVE BANK LTD,MEERUT vs. ACIT CIRCE, BIJNOR

In the result, appeal of the assessee is allowed

ITA 2516/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Jan 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., Acit C/O Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. Pan No.Aabfd2205R अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

…that assessee must be informed of the grounds of I.T.A.Nos.2515 & 2516/Del/2023 the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. 8. In the case of PCIT Vs. Sahara India Life Insurance Co. Ltd. 432 ITR 82 the Hon’ble jurisdictional High Court held as under:- “The respondent had challenged the upholding of the penalty imposed under section 271(1)(c) of the Act, which was accepted by the Income Tax Appellate Tribunal. It followed the decision of the Karnataka High Court in CIT Vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Karn.) and…

DISTT COOPERATIVE BANK LTD,MEERUT vs. ACIT CIRCLE, BIJNOR

In the result, appeal of the assessee is allowed

ITA 2515/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Jan 2024AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2515 & 2516/Del/2023 िनधा"रणवष"/Assessment Years:2011-12 & 2015-16 बनाम Distt. Cooperative Bank Ltd., Acit C/O Kashyap & Co., 114, Citi Centre, Vs. Circle, B.B. Road, Meerut, Uttar Pradesh. Wahid Nagar, Station Road, Najibabad, Bijnor, Uttar Pradesh. Pan No.Aabfd2205R अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

…that assessee must be informed of the grounds of I.T.A.Nos.2515 & 2516/Del/2023 the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. 8. In the case of PCIT Vs. Sahara India Life Insurance Co. Ltd. 432 ITR 82 the Hon’ble jurisdictional High Court held as under:- “The respondent had challenged the upholding of the penalty imposed under section 271(1)(c) of the Act, which was accepted by the Income Tax Appellate Tribunal. It followed the decision of the Karnataka High Court in CIT Vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Karn.) and…

PCIT v. Sahara Life Insurance Co. Ltd. (432 ITR 82) — Cited in 5 Judgments | BharatTax