Sahara India v. CIT & Others
216 CTR 303Reported decision2008#2124 most cited
What is Sahara India v. CIT & Others authority for?
The requirement of prior approval from the Chief Commissioner or Commissioner under Section 142(2A) is a crucial safeguard against arbitrary assessment, placing a significant responsibility on the approving authority to ensure its genuine application and prevent it from becoming a mere formality.
54
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.
Also referred to as
Sahara India v. CIT · Section 142(2A) · prior approval · Chief Commissioner · Commissioner · assessing officer · arbitrary power · empty ritual
