Sahara India v. CIT & Others

216 CTR 303Reported decision2008#2126 most cited

What is Sahara India v. CIT & Others authority for?

Prior approval under Section 142(2A) serves as an essential safeguard against arbitrary action by the Assessing Officer, placing a heavy duty on the Chief Commissioner or Commissioner to ensure the approval is not a mere ritual, requiring evidence of examination of the draft order even if specific reasons are not recorded.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Sahara India v. CIT · section 142(2A) prior approval · Chief Commissioner duty · Commissioner approval · arbitrary assessment protection · examination of draft orders · not empty ritual · assessing officer power · section 153D approval · assessment procedure safeguard

Sections most often in play

Section 153DSection 153ASection 132Section 143(3)Section 69ASection 115BBESection 153CSection 68

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 144basection 245d(4)section 153(4)section 135asection 245dsection 244

Judgments citing Sahara India v. CIT & Others

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 251/JPR/2024[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…o be some indication that approving authority has examined draft orders and finds that it meets requirement of law [Headnotes reproduced] 4. Reliance is also placed on the judgment of Hon’ble Supreme Court in the case of Sahara India vs. CIT & Others' [2008] 216 CTR 303 (S.C.) [2008] 7 DTR (SC) 27 wherein it was held that: “while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being an inbuilt protection agai…

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 250/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…o be some indication that approving authority has examined draft orders and finds that it meets requirement of law [Headnotes reproduced] 4. Reliance is also placed on the judgment of Hon’ble Supreme Court in the case of Sahara India vs. CIT & Others' [2008] 216 CTR 303 (S.C.) [2008] 7 DTR (SC) 27 wherein it was held that: “while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being an inbuilt protection agai…

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 249/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…o be some indication that approving authority has examined draft orders and finds that it meets requirement of law [Headnotes reproduced] 4. Reliance is also placed on the judgment of Hon’ble Supreme Court in the case of Sahara India vs. CIT & Others' [2008] 216 CTR 303 (S.C.) [2008] 7 DTR (SC) 27 wherein it was held that: “while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being an inbuilt protection agai…

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 248/JPR/2024[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…o be some indication that approving authority has examined draft orders and finds that it meets requirement of law [Headnotes reproduced] 4. Reliance is also placed on the judgment of Hon’ble Supreme Court in the case of Sahara India vs. CIT & Others' [2008] 216 CTR 303 (S.C.) [2008] 7 DTR (SC) 27 wherein it was held that: “while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being an inbuilt protection agai…

SHRI DIPENDRA SINGH,TONK vs. ACIT CEN CIR 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA

ITA 247/JPR/2024[2013-14]Status: DisposedITAT Jaipur15 Oct 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…o be some indication that approving authority has examined draft orders and finds that it meets requirement of law [Headnotes reproduced] 4. Reliance is also placed on the judgment of Hon’ble Supreme Court in the case of Sahara India vs. CIT & Others' [2008] 216 CTR 303 (S.C.) [2008] 7 DTR (SC) 27 wherein it was held that: “while discussing the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of section 142(2A) of the Act, opined that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of said provision being an inbuilt protection agai…

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

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Sahara India v. CIT & Others (216 CTR 303) — Cited in 54 Judgments | BharatTax