Sahara India v. CIT

169 Taxmann 328Supreme Court of India2008#992 most cited

What is Sahara India v. CIT authority for?

The exercise of power under Section 142(2A) of the Income Tax Act requires a pre-decisional hearing. The Income Tax Appellate Tribunal (ITAT) cannot examine the validity of such an order to contend that the assessment is time-barred.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2026.

Also referred to as

Sahara India v. CIT · Section 142(2A) special audit · pre-decisional hearing requirement · opportunity of hearing 142(2A) · validity of 142(2A) order · ITAT power to examine 142(2A) · assessment barred by limitation · challenging 142(2A) before ITAT · Section 153D approval

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 148Section 142(2A)Section 151Section 147

Issues it is cited on

section 136section 193section 196section 153a(1)(a)section 43(3)section 144basection 142(2a)section 255(4)section 158bgsection 153a(1)(b)section 288section 65a

Judgments citing Sahara India v. CIT

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

M/S Haryana State Industrial & Infrastructure Dev. Corp. Ltd., Panchkula vs. ACIT, Circle, Panchkula

In the result, the appeal of the assessee is, therefore, allowed in above terms

ITA 1369/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

Bench: The Ld.Cit(A) On Various Grounds, Including Challenging The Reference Made By The Ao To Special Audit. The Ld.Cit(A)

For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C.Chandrakanta, CIT
Section 142Section 143(3)

…d on 25.06.2012 is illegal, bad in law, without jurisdiction & barred by time limitation as the reference & order under section 142(2A) of the Act is illegal and bad in law." 5. According to the ITAT in view of the decision in Sahara India (Firm) v CIT (2008) 169 Taxmann 328 (SC), it was impermissible to permit the ITAT to examine the validity of order passed under Section 142(2A) of the Income Tax Act, 1961 (‘the Act’) in order to hold that the assessment has been barred by limitation. In other words, the said decision of the Supreme Court was understood by the ITAT as holding that the challenge to the order und…

M/S Chet Ram Ravi Kumar, Mukatsar vs. DCIT, Ludhiana

In the result, all the captioned appeals of the assessee are allowed

ITA 696/CHANDI/2013[2003-04]Status: DisposedITAT Chandigarh04 Oct 2021AY 2003-04
For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt.C.Chandrakanta, CIT
Section 132Section 142Section 143(3)Section 153ASection 153CSection 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.696 to 698/Chd/2013 "नधा"रण वष" / Assessment Year : 2003-04 to 2005-06 M/s Chet Ram Ravi Kumar, बनाम The D.C.I.T., 101, New Grain Market, Central Circle-III, Muktsar. Ludhiana. "थायी लेखा सं./PAN NO: AABFC6298B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, CA & Shri Aditya Kumar, CA राज"व…

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

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (CONDUCTED THROUGH E COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITA No. Name of Appellant No. Year Respondent M/s United Engineers, 3, Umakant pandit Udyog Nagar, 305/Rjt/2018 Opp. Kishan Trailors, D.C.I.T., Central 1. 2012-13 Rajkot. Circle-1, Rajkot. PAN No.AAAFU4996K M/s Reva Infrastructure Incorporation, 7,Ashish Commercial Complex, 388-389/Rjt/2018 2008-09 A.C.I.T., Sardarnagar Main Road, 2-3. & Central Circle-1, Rajkot 2009-10 Rajkot. PAN No.AAIFR124…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ‘E’COURT, AT KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15) DCIT, Circle, Agartala Vs. Shri Subhajit Paul B.K. Road, Banamalipur, Agartala, Tripura – 799 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AZNPP 5539 K (Appellant) .. (Respondent) C.O. No. 16/Gau/2018 (Arising out of ITA No.116/Gau/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Shri Subhajit Paul Vs. DCIT, Circle, Agartala B.K. Road, Banamalipur, Agartala, Tripura – 799 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AZNPP 5539 K (Cross-o…

DCIT, New Delhi vs. Smt. Usha Rani Talla, New Delhi

In the result the Revenue’s appeal is dismissed

ITA 3823/DEL/2014[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)
Section 142ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3823/Del/2014 A.Y. : 2005-06 DCIT, CIRCLE 25(1), VS. Smt. Usha Rani Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: AEBRP3546P) (APPELLANT) (RESPONDENT) AND I.T.A. No. 3820/Del/2014 A.Y. : 2009-10 DCIT, CIRCLE 25(1), VS. Urvashi Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: ADTPT5304J) (APPELLANT) (RESPONDENT) Department by : Sh. R.K. Gupta, Addl. CIT(DR) Assessee by : Sh. Nagesh Bahel, A…

DCIT, New Delhi vs. Smt. Urvashi Talla, New Delhi

In the result the Revenue’s appeal is dismissed

ITA 3820/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Feb 2020AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)
Section 142ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3823/Del/2014 A.Y. : 2005-06 DCIT, CIRCLE 25(1), VS. Smt. Usha Rani Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: AEBRP3546P) (APPELLANT) (RESPONDENT) AND I.T.A. No. 3820/Del/2014 A.Y. : 2009-10 DCIT, CIRCLE 25(1), VS. Urvashi Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: ADTPT5304J) (APPELLANT) (RESPONDENT) Department by : Sh. R.K. Gupta, Addl. CIT(DR) Assessee by : Sh. Nagesh Bahel, A…