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

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 366,339 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 153ASection 143(3)Section 142(2A)Section 153BSection 1961Section 153DSection 132Section 90
Read the full judgment

Issues it is cited on

section 158besection 136section 43(3)section 255(4)section 193section 196section 114(e)section 37bsection 153(3)section 90aaudi alteram partemsection 142(2a)

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

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 481/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2010-11 cuke M/s. Kamakshi Hospitality Pvt. Ltd The DCIT Vs. A-3, Moti Lal Atal Road, Jaipur Central Circle – 1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPS 3591 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Rajeev Sogani, CA jktLo dh vksj ls@ Revenue by:Shri R.A. Verma, Addl. CIT - D…

M/S G M Sugars and Energy Pvt.Ltd vs. The State of Karnataka

WP/56686/2015HC Karnataka03 Apr 2017

Bench: The Hon’Ble Mr. Justice A S Bopanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL 2017 BEFORE THE HON’BLE MR. JUSTICE A S BOPANNA WRIT PETITION No.56686/2015 (GM-RES) BETWEEN: M/S. G M SUGARS AND ENERGY PVT.LTD. (A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956), HAVING ITS REGISTERED OFFICE AT GANDHINAGAR, BENGALURU-01 REPRESENTED BY ITS CHAIRMAN, G M LINGARAJU AGED ABOUT 47 YEARS ... PETITIONER (BY SRI RAVIVARMA KUMAR, SR.COUNSEL FOR SRI. V R SARATHY, ADV. ) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY TO THE GOVERNM…

Sri Srinivasa vs. Union of India

WP/32499/2015HC Karnataka27 Aug 2015

Bench: G.NARENDAR,N.KUMAR

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF AUGUST, 2015 :PRESENT: THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR.JUSTICE G.NARENDAR WP NOS.32499-32500/2015 & 33549-33698/2015 (EDN MED-ADM) BETWEEN: 1. SRI SRINIVASA EDUCATIONAL AND CHARITABLE TRUST HAVING ITS REGISTERED OFFICE AT NO.619/G, 36TH CROSS RAJAJINAGAR 2ND BLOCK BENGALURU 560010 REPRESENTED BY ITS CHAIRMAN SRI G.DAYANAND 2. SAPTHAGIRI INSTITUTE OF MEDICAL SCIENCES AND RESEARCH CENTRE NO.15, CHIKKASANDRA HESARAGHATTA MAIN ROAD BENGALURU 560090 REPRESENTED BY ITS PRINCIPAL DR C.M.RAMES…

Rajarajeshwari Medical College & Hospital vs. Union of India

WP/28614/2015HC Karnataka27 Aug 2015

Bench: G.NARENDAR,N.KUMAR

Section 10ASection 11

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF AUGUST 2015 PRESENT THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR. JUSTICE G.NARENDAR W.P.No.28614/2015 (EDN-RES) BETWEEN : Rajarajeshwari Medical College and Hospital, No.202, Kambipura, Mysore Road, Kengeri, Bangalore – 560 074 Rep by its Medical Director, Dr. D.L.Ramachandra, S/o D.L.Lingappa, Aged 70 years. ...PETITIONER (By Sri Ashok Haranahalli, Sr. Counsel for Sri Vinayaka, for Haranahalli Law Partners, Advs.) AND : 1. Union of India, Ministry of Health and Fam…

Sri Sannarangappa vs. The State of Karnataka

WP/5251/2012HC Karnataka04 Mar 2013

Bench: ANAND BYRAREDDY

Section 15Section 17(1)Section 17(3)Section 19

…1 ® IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 04TH DAY OF MARCH 2013 BEFORE: THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.5251 OF 2012 (LA-RES) BETWEEN: Sri. Sannarangappa, Son of Late Mudlappa, Aged 62 years, Kalluguuarahally Village, C.N.Durga Hobli, Kortgere Taluk, Tumkur District. …PETITIONER (By Shri. K.N. Nitesh, Advocate for Shri. K.V. Narasimhan, Advocate ) AND: 1. The State of Karnataka, By it’s Secretary, Department of Public Wor…

Commissioner of Income Tax vs. Ashok Logani

ITA/553/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 142

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) Nos. 19746/2005, 605/2008, 846/2009, 1386/2007, 426/2012 and 553/2010 Reserved on: 24^*^ May, 2012 % Date ofDecision: lO^*" September, 2012 Delhi Development Authority & Anr. ....Petitioners Through : Mr. Sandeep Sethi, Sr. Advocate with Mr. Sindhu Sinha, Advocate. Versus UOI AND ANR Respondent Through : Mr. Mukesh Anand, Advocate for UOI. Mr. A.S. Chandhiok, ASG with Mr. Sanjeev Sabharwal, Sr. Standing Counsel for Revenue. Mr. Sanjeev Rajpal, Sr. Standing Counsel. COI^AM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR SANJIV KHANNA, J. For de…