Which sections of the Income Tax Act does Sahara India (Firm,) Lucknow v. Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 142(2A), Section 153B, Section 1961, Section 153D.

Sahara India (Firm,) Lucknow v. Commissioner of Income Tax

Q: How many judgments cite Sahara India (Firm,) Lucknow v. Commissioner of Income Tax?

106 judgments on BharatTax cite Sahara India (Firm,) Lucknow v. Commissioner of Income Tax (14 SCC 151), spanning 2011 to 2025.

14 SCC 151Reported decision2008#1015 most cited

What is Sahara India (Firm,) Lucknow v. Commissioner of Income Tax authority for?

This case establishes principles for determining the validity of a special audit direction issued under Section 142(2A) and its impact on the extended period of limitation under Section 153(3) Explanation 1(iii), often considered in the context of natural justice.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2025.

Also referred to as

Sahara India (Firm) v CIT · Section 142(2A) · special audit direction validity · Section 153(3) Explanation 1(iii) · extended period of limitation · invalid order · assessment proceedings · audi alteram partem · natural justice · 14 SCC 151

Sections most often in play

Section 153A Section 143(3)Section 142(2A)Section 153B Section 1961 Section 153D Section 132 Section 90

Read the full judgment

Issues it is cited on

section 158be section 136 section 43(3)section 255(4)section 193 section 196 section 114(e)section 37b section 153(3)section 90a audi alteram partem section 142(2a)

Judgments citing Sahara India (Firm,) Lucknow v. Commissioner of Income Tax

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 153A

…officer cannot be a mechanical exercise has been emphasized in several decisions. (ii) Where the approval is granted mechanically, it would vitiate the assessment order itself. Sahara India (Firm) vs. CIT (2008) 216 CTR (SC) 303: (2008) 7 DTR (SC) 27: (2008) 14 SCC 151 and Rajesh Kumar vs. Dy. CIT (2006) 206 CTR (SC) 175 : (2007) 2 SCC 181 applied. (iii) Reliance is also placed on Veena Singh vs. ACIT (2024) 38 NYPTTJ 519 (Del) Therefore, the impugned assessment order may kindly be quashed. Other grounds are already covered in our submissions and not being elaborated separately. 9. To support the contention so…

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 455/JPR/2025[2018-19]Status: DisposedITAT Jaipur31 Oct 2025AY 2018-19

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 153A

…officer cannot be a mechanical exercise has been emphasized in several decisions. (ii) Where the approval is granted mechanically, it would vitiate the assessment order itself. Sahara India (Firm) vs. CIT (2008) 216 CTR (SC) 303: (2008) 7 DTR (SC) 27: (2008) 14 SCC 151 and Rajesh Kumar vs. Dy. CIT (2006) 206 CTR (SC) 175: (2007) 2 SCC 181 applied. (iii) Reliance is also placed on Veena Singh vs. ACIT (2024) 38 NYPTTJ 519 (Del) Therefore, the impugned assessment order may kindly be quashed. Other grounds are already covered in our submissions and not being elaborated separately. 9. To support the contention so ra…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6216/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…Kumar Parija, Senior Advocate as well as Mr. S. Ganesh, Senior Advocate. They drew attention of the Court to the relevant clauses of the CBDT Circular dated 12th March 2008 and the decisions in Sahara India (Firm,) Lucknow v. Commissioner of Income Tax (2008) 14 SCC 151; Rajesh Kumar v. Deputy CIT, (2007) 2 SCC 181 and the decisions of the Delhi High Court in ESS Advertising (Mauritius) v. Assistant Commissioner of Income Tax, (2021) SCC OnLine Del 3613; Principal Commissioner of Income Tax-6 v. M/s. N.C. Cables Ltd., 2017 SCC OnLine Del 6533; Yum! Restaurants Asia Pte. Ltd. v. Deputy Director of Income Tax, (201…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6215/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6214/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6160/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…Kumar Parija, Senior Advocate as well as Mr. S. Ganesh, Senior Advocate. They drew attention of the Court to the relevant clauses of the CBDT Circular dated 12th March 2008 and the decisions in Sahara India (Firm,) Lucknow v. Commissioner of Income Tax (2008) 14 SCC 151; Rajesh Kumar v. Deputy CIT, (2007) 2 SCC 181 and the decisions of the Delhi High Court in ESS Advertising (Mauritius) v. Assistant Commissioner of Income Tax, (2021) SCC OnLine Del 3613; Principal Commissioner of Income Tax-6 v. M/s. N.C. Cables Ltd., 2017 SCC OnLine Del 6533; Yum ! Restaurants Asia Pte. Ltd. v. Deputy Director of Income Tax, (20…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6158/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

Sanjay Jain, Bhilwara, Rajasthan vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…umstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court had declined to stay the assessment proceedings, we are of the opinion that this Court should be loathed to quash the impugned orders. Accordingly, 11 (2008) 14 SCC 151 we hold that the law on the subject, clarified by us, will apply prospectively and it will not be open to the appellants to urge before the appellate authority that the extended period of limitation under Explanation 1(iii) to Section 153(3) of the Act was not available to the assessing officer because of an invalid order under Section 142(2-A) of…

The ACIT, Central Circle-2, Morbi vs. M/S. Kishan Plus Minarals, Rajkot

In the result, appeal filed by the Revenue (In ITA No

ITA 124/RJT/2021[2019-20]Status: DisposedITAT Rajkot20 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri Mehul Ranpura, Ld. CounselFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR

Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.124/RJT/2021 WITH Cross Objection No.02/RJT/2022 "नधा"रणवष"/ Assessment Year: 2019-20 ACIT, Cent.Cir.2 M/s.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. PAN : AAQFK4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, Ld. CIT-DR सुनवाई क" तार"ख /Date…