CIT Vs Ghanshyam (HUF) (2009) 315 ITR 1(SC), CIT v. Govind Bhai 2 Mamaiya

86 Taxmann.com 103Supreme Court of India2017#18357 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(37)Section 143(3)Section 56(2)(viii)Section 145A Section 145B(i)Section 147 Section 148 Section 148A

Issues it is cited on

section 57(iv)section 56(2)(viii)enhanced compensation section 10(37)compulsory acquisition right to receive section 34 section 57 section 145 section 56 section 28 section 10

Judgments citing CIT Vs Ghanshyam (HUF) (2009) 315 ITR 1(SC), CIT v. Govind Bhai 2 Mamaiya

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…

Clint Martel Wilfred, Ernakulam vs. Commissioner of Income Tax Appeal CIT (A) Bengaluru - 12, Bengaluru

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

ITA 59/COCH/2024[2011-2012]Status: DisposedITAT Cochin03 Oct 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Clint Martel Wilfred Dcit (Interational Taxation) Clint Dale, Moolankuzhy Kochi Vs. Nazreth, Ernakulam 682002 [Pan: Abnpw6970H] (Appellant) (Respondent)

For Appellant: Shri Sudhakar, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R

Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial Member Clint Martel Wilfred DCIT (Interational Taxation) Clint Dale, Moolankuzhy Kochi vs. Nazreth, Ernakulam 682002 [PAN: ABNPW6970H] (Appellant) (Respondent) Appellant by: Shri Sudhakar, Advocate Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 30.11.2023 for Assessment Year…

Sh. Geeta Ram, Panchkula vs. DCIT/ITO, Ward-1, Panchkula

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 439/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh18 Apr 2022AY 2017-18

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavshri Geeta Ram बनाम Dcit/Ito, Ward-1 H.No. 154, Devi Nagar, Aayakar Bhawan, Panchkula- Haryana Sector-3, Panchkula Haryana-134109 "थायी लेखा सं./Pan No: Axipr8782R

For Appellant: Shri B.M. Monga, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

Section 10(37)Section 143(1)Section 250Section 28Section 56(2)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Shri Geeta Ram बनाम DCIT/ITO, Ward-1 H.No. 154, Devi Nagar, Aayakar Bhawan, Panchkula- Haryana Sector-3, Panchkula Haryana-134109 "थायी लेखा सं./PAN NO: AXIPR8782R "नधा"रती क" ओर से/Assessee by : Shri B.M. Monga, Advocate Shri Rohit Kaura, Advocate राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. DR सुनवाई क" तार"ख/Date of Hearing: 15/03/2022 उदघोषणा क" तार"ख/Date of Pronouncement: 18TH April 2022 आदेश/ORDER Per Vikram Singh Yadav, Accountant Member:…