Sahara India (Firm) v. CIT & Anr. (supra)

6 SCC 321Reported decision2005#6697 most cited

What is Sahara India (Firm) v. CIT & Anr. (supra) authority for?

Principles of natural justice are minimum protections against arbitrary procedures by judicial, quasi-judicial, and administrative authorities impacting individual rights.

17

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 · natural justice · principles of natural justice · judicial authority · quasi-judicial authority · administrative authority · arbitrary procedure · individual rights · minimum protection

Judgments citing Sahara India (Firm) v. CIT & Anr. (supra)

Axiomatic Itech Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(4), Ahmedabad

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

ITA 191/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 133(6)Section 143(1)Section 250Section 35(1)Section 35(1)(ii)

…f the Limitation Act is elastic enough to be applied in a manner that serves the ends of justice. The Hon’ble Supreme Court in Mahadev Govind Gharge & Others v. Axiomatic iTech Pvt. Ltd. vs. ITO Asst.Year –2016-17 - 7– Special Land Acquisition Officer [(2011) 6 SCC 321] reiterated that the provisions of limitation laws are to be construed so as to advance the cause of justice and avoid multiplicity of proceedings. The Gujarat High Court in Jayvantsinh N. Vaghela v. ITO [2013] 40 taxmann.com 491 (Guj.) has also held that an appeal should not be dismissed on technical grounds like limitation unless gross negligence…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…ld be in a given case must depend to a great extent on the fact and circumstances of that case, the framework of the statute under which the enquiry is held. The old distinction between a judicial act and 1.[1967] 2 SCR 625 ; [1967] AIR 1967 SC 1269. 2.[2005] 6 SCC 321. an administrative act has withered away. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice. The expression 'civil consequences' encompasses infraction of not merely property or personal rights but of civil liberties, material deprivations, and non-pecuniary damages. In its wide umbr…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…ld be in a given case must depend to a great extent on the fact and circumstances of that case, the framework of the statute under which the enquiry is held. The old distinction between a judicial act and 1.[1967] 2 SCR 625 ; [1967] AIR 1967 SC 1269. 2.[2005] 6 SCC 321. an administrative act has withered away. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice. The expression 'civil consequences' encompasses infraction of not merely property or personal rights but of civil liberties, material deprivations, and non-pecuniary damages. In its wide umbr…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2630/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2629/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Sanjay Shrawan Agrawal HUF, Nashik vs. Deputy Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 2628/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2627/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2626/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Shrawan Keshavlal Agrawal HUF, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2625/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2624/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2623/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2622/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2512/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2511/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2510/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Supreme Court in M/s. Andaman Timber Industries Vs. Commissioner of Central Excise (supra) and also the decision of the Hon'ble Supreme Court in Sahara India (Firm) Vs. CIT & Anr. (supra), held as under:- “14. Recently, in Canara Bank v. V. K. Awasthy [2005] 6 SCC 321, the concept, scope, history of development and significance of the principles of natural justice have been discussed in extenso, with reference to earlier cases on the subject. Inter alia, observing that the principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in…

Commissioner of Income Tax

ITA/7/2006HC Delhi08 Feb 2012
Section 139(1)Section 142(1)Section 147Section 148Section 260A

…les and requirements are a means to deliver justice and not technical contrives to stall/obstruct proceedings, even when no prejudice is caused due to non observance of the technical formalities. Reference was made to Mahadev Govind Gharge v. LAO, (2011) 6 SCC 321 and several judgments cited therein. Reliance was placed on Sardar Amarjit Singh Kalra v. Pramod Gupta [2003] 3 SCC 212, State of Punjab v. Shamlal Murari [1976] 1 SCC 719 to observe that procedural rules and requirements are not meant to hamper the cause of justice or sanctify miscarriage of justice. Technicalities cannot wreck justice. This…

Venad Properties Private Limited

ITA/1525/2010HC Delhi11 Nov 2011
Section 127Section 132Section 144Section 158Section 158BSection 260A

…ate the addressee about the proceedings and the date of hearing. If the notice is served or received by the party concerned and this is established/ proved, then the manner and mode of service is not relevant. 10. In Mahadev Govind Gharge v. LAO, (2011) 6 SCC 321, the Supreme Court has held;- “31. In Justice G.P. Singh‟s Principles of Statutory Interpretation (11th Edn., 2008), the learned author while referring to the judgments of different courts states (at p. 134) that procedural laws regulating the proceedings in court are to be construed as to render justice wherever reasonabl…