Balabhai vs. ITO (2016) 388 ITR 343 (Guj.), Rupesh Rashmikant Shah v. Union of India

173 Taxmann.com 633High Court2025#13593 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 56(2)(viii)Section 57(iv)Section 143(3)Section 147Section 28Section 10(37)Section 144Section 145A(b)

Issues it is cited on

section 57(iv)section 56(2)(viii)enhanced compensationsection 10(37)compulsory acquisitionright to receivesection 57section 34section 56section 56(2)section 28section 145

Judgments citing Balabhai vs. ITO (2016) 388 ITR 343 (Guj.), Rupesh Rashmikant Shah v. Union of India

Jugraj Singh Chauhan, Noida vs. Ward/Assessment Officer, Noida, G.B Nagar

Appeal is allowed

ITA 8618/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godaraassessment Year: 2015-16 Sh. Jugraj Singh Chauhan, Vs. Income Tax Officer, House No. 7, Sector-24, Village Mamura, Sector-66, Noida Gali No. 6, Noida Pan: Acqpc7209M (Appellant) (Respondent) Assessee By Sh. Aman Singh, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 144Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2015-16 Sh. Jugraj Singh Chauhan, Vs. Income Tax Officer, House No. 7, Sector-24, Village Mamura, Sector-66, Noida Gali No. 6, Noida PAN: ACQPC7209M (Appellant) (Respondent) Assessee by Sh. Aman Singh, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 21.01.2026 ORDER This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Del…

Prahlad Singh Yadav, Noida vs. Assessing Officer, Noida

Appeal is partly allowed in above terms

ITA 4362/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Aman Singh, AdvFor Respondent: Sh. Khitesh Gupta, Sr. DR
Section 147Section 56(2)(viii)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4362/Del./2025 : Asstt. Year : 2015-16 Prahlad Singh Yadav, Vs Assessing Officer, Village-Sorkha, Jahidabad, Sector- Noida, 115, Noida, Uttar Pradesh-201304 Uttar Pradesh-201301` (APPELLANT) (RESPONDENT) PAN No. ADHPY8817B Assessee by: Sh. Aman Singh, Adv. Revenue by: Sh. Khitesh Gupta, Sr. DR Date of Hearing: 27.11.2025 Date of Pronouncement: 27.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2015-16, a…

Bijendra Kumar, Noida vs. DCIT, Income Tax Office, Noida

Appeal is allowed

ITA 4285/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Rajkumar Singh Chauhan, CAFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 143(3)Section 28Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4285/Del./2025 : Asstt. Year: 2016-17 Bijendra Kumar, Vs DCIT, Village-Geha, Sector-93, Noida, Income Tax Office, Uttar Pradesh-201305 Sector-24, Noida-247947 (APPELLANT) (RESPONDENT) PAN No. AQZPB6790P Assessee by : Sh. Rajkumar Singh Chauhan, CA Revenue by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 19.11.2025 Date of Pronouncement: 19.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, aris…

Deputy Commissioner of Income Tax, Alwar vs. Ashok Sharma, Rewari

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1227/JPR/2024 निर्धारण वर्ष / Assessment Years : 2018-19 Deputy Commissioner of बनाम Ashok Sharma, Income Tax, Vs. Village Paragpura, Alwar. Rewari-123412, Haryana. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: CIAPS9799A अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya, Advocate राज…

Veeraswamy Jotheeswaran, Tiruvallur vs. ITO, Ward-1, Tiruvallur

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

ITA 1756/CHNY/2025[2018-19]Status: HeardITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 145Section 147Section 148Section 148ASection 250Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI "ी जॉज" जॉज", उपा"य" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 1756/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Veeraswamy Jotheeswaran, The Income Tax Officer, Plot No.23, Sri Lakshmi Narayana, Vs. Ward 1, Nivasam Santhosh Nagar 89, Tiruvallur Veppambattu B.O, Veppampattu, Tiruvallur – 602 024. PAN: AORPJ 2510H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N.V. Krishnan, Advocate ""यथ" क" ओर से/Respondent by : Shri Y. Sudarshan…

Devaraya Pillai Subramanian, Salem vs. ITO, Ward-1(1), Salem

In the result, appeal filed by the assessee is allowed

ITA 561/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, Ito 58A, Sathyamoorthy Street, Vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [Pan: Aijps-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent By : Ms. Sita Krishnamoorthy, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 56(2)(viii)

…आयकरअपीलीयअधिकरण,‘ए’न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, ITO 58A, Sathyamoorthy Street, vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [PAN: AIJPS-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent by : Ms. Sita Krishnamoorthy, JCI…

Sanjay, Ghaziabad vs. Ward 2(1), Ghaziabad

Appeal is allowed

ITA 4481/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (Appellant) (Respondent) Pan No. Cvips0942Q Assessee By: Sh. Sumit Bansal, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Sumit Bansal, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (APPELLANT) (RESPONDENT) PAN No. CVIPS0942Q Assessee by: Sh. Sumit Bansal, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-…