Deewan Daulat Rai Kapoor v. NDMC

122 ITR 700Supreme Court of India1980#3333 most cited

What is Deewan Daulat Rai Kapoor v. NDMC authority for?

The annual value of a building for house tax purposes must be determined according to the Rent Control Act, even if a standard rent has not been fixed. Landlords cannot expect more rent than the standard rent determinable under such acts.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2025.

Also referred to as

Deewan Daulat Rai Kapoor v. NDMC · 122 ITR 700 · SC · annual value · house tax · rent control act · standard rent · rateable value

Sections most often in play

Section 143(1)Section 143(3)Section 147Section 148Section 14A of the ActSection 1961Section 1962Section 2(22)(e)

Issues it is cited on

self occupied propertysection 116annual letting valuesection 24(a)annual valuesection 2(22)(e)violation of natural justicesection 22section 24section 23section 131section 263

Judgments citing Deewan Daulat Rai Kapoor v. NDMC

Dr. Manju Dang, New Delhi vs. DCIT, New Delhi

In the result, both the appeals are partly allowed

ITA 6421/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jul 2018AY 2012-13

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2012-13

Section 2(22)(e)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2012-13 Dr. Manju Dang, D-1, Hauz Khas, vs. DCIT, Circle 7(1), New Delhi (PAN-AASPD3534E) New Delhi. (Appellant) (Respondent) Assessment Year: 2012-13 Dr. Navin Dang, C-2/1, vs. DCIT, Circle 7(1), Safdarjung Development Area, New Delhi. New Delhi.( PAN-AASPD3538J) (Respondent) (Appellant) Appellant by Dr. Rakesh Gupta, Advocate Respondent by Sh. S.R. Senapati, Sr. DR Date of Hearing 27.06.2018 Date of Pronouncement 31.07.2018 ORDER Per L.P. Sahu…

ACIT - 1(1)(1), Mumbai vs. Cyrus Investments Pvt. Ltd. (Formerly Cyrus Investments Ltd.), Mumbai

In the result , appeal of the Revenue is partly allowed as indicated above

ITA 6414/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 May 2018AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6414/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) Assistant Commissioner Of बिाम/ M/S Cyrus Investments Income-Tax-1(1)(1) Private Limited 579, Aayakar Bhawan Esplanade House, Fort V. M K Road, Mumbai-400020 Mumbai-400002 स्थायी ऱेखा सं./ Pan : Aaacc2880P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri BeharilalFor Respondent: Shri Rajat Mittal (DR)
Section 143(3)Section 14ASection 68

…the case of M.V Sonavala v. CIT (1989)177 ITR 246(Bom.) , Hon‟ble Delhi High Court decision in the case of CIT v. R. Dalmia(deceased-through LR) (1987)163 ITR 525(Delhi) , decision of Hon‟ble Supreme Court in the case of Dewan Daulat Rai Kapoor v. NDMC (1980) 122 ITR 700(SC) and decision of ITAT, Mumbai in the case of DCIT v. Shripal S. Morakhia (2006) 7 SOT 0609(Mum-trib.) . 13. We have carefully considered rival contentions and perused the material on record including orders of the authorities below and case laws cited by rival parties before the Bench. We have observed that the assessee is undisputedly owner…

D.C.I.T., Circle-2, Gwalior vs. M/S Prem Motors Pvt Ltd., Gwalior

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11
Section 2(22)(e)Section 22Section 40A(2)(b)

…dents on this issue, all enunciating that 'reasonable’ rent can only be the 'standard’ rent. After analyzing the decisions of the apex Court in Amolak Ram Khosla vs. CIT (1981) 131 ITR 589 (SC), Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee (1980) 122 ITR 700 (SC) and Sheila Kaushish vs. CIT (1981) 24 CTR (SC) 351 : (1981) 131 ITR 435 (SC), this Court has laid down in CIT vs. Raghubir Saran Charitable Trust (1990) 183 ITR 297 (Del), that the Tribunal was justified in holding that the market rent of the property could not be more than the standard rent. In Raghubir Saran Charitable Trust (supra) the AO…

ITO, Ward-36(1), Kolkata vs. Sri Raghu Nandan Modi, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2186/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Jun 2017AY 2010-2011

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 133(6)Section 143(3)Section 17(2)Section 2(24)(iv)Section 28

…11-12 ITO Wd-36(1) Kol. Vs. Raghu Nanda Modi Page 9 sum for which, the property might reasonably be expected to let from year to year" used in section 23(l)(a) hast to be interpreted. 19. In the case of Diwan Daulat Kappor Vs. New Delhi Municipal Committee, 122 ITR 700 (SC), the question before the Hon'ble Supreme Court was as to what should be the basis of determining the annual value for the purpose of levy of property tax. The expression "Annual Value" as defined in the Delhi Municipal Corporation Act, 1957 and Punjab Municipal Act, 1911 was "Gross annual rent at which such house of building may reasonably b…

Shriram Scientific and Industrial Research Foundation, New Delhi vs. Jdit (Exemptions), New Delhi

The appeal of the assessee is dismissed

ITA 920/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2016AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 M/S. Shriram Scientific & Vs. Jdit (Exemptions), Range- Industrial Research Ii, New Delhi Foundation, Diamond Press Building, 8E , Rani Jhansi Road, Jhandewalan Extension, New Delhi Pan : Aaats0867K (Appellant) (Respondent)

Section 11Section 11(1)

…ust was the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent.” 9. Before us, the assessee filed an application under Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 in compliance to the direction of the Hon’ble High Court for admitting detailed chart of total receipts as per audited accounts and expenditure claimed appe…

ACIT, Chennai vs. Kalyani Construtions (P) Limited, Chennai

In the result, both the appeals filed by the Revenue are

ITA 469/CHNY/2003[1999-2000]Status: DisposedITAT Chennai15 Sept 2016AY 1999-2000

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.468 & 469/Mds/2003 "नधा"रण वष" / Assessment Years : 1998-99 & 1999-2000 The Assistant Commissioner Of M/S Kalyani Constructions Pvt. Income Tax, V. Ltd., Central Circle Ii(5), No.9, Bazullah Road, T. Nagar, Chennai - 600 034. Chennai - 600 017. Pan : 1-K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: None

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.468 & 469/Mds/2003 "नधा"रण वष" / Assessment Years : 1998-99 & 1999-2000 The Assistant Commissioner of M/s Kalyani Constructions Pvt. Income Tax, v. Ltd., Central Circle II(5), No.9, Bazullah Road, T. Nagar, Chennai - 600 034. Chennai - 600 017. PAN : 1-K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Shi…

ACIT, Chennai vs. Kalyani Construtions (P) Limited, Chennai

In the result, both the appeals filed by the Revenue are

ITA 468/CHNY/2003[1998-99]Status: DisposedITAT Chennai15 Sept 2016AY 1998-99

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.468 & 469/Mds/2003 "नधा"रण वष" / Assessment Years : 1998-99 & 1999-2000 The Assistant Commissioner Of M/S Kalyani Constructions Pvt. Income Tax, V. Ltd., Central Circle Ii(5), No.9, Bazullah Road, T. Nagar, Chennai - 600 034. Chennai - 600 017. Pan : 1-K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: None

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.468 & 469/Mds/2003 "नधा"रण वष" / Assessment Years : 1998-99 & 1999-2000 The Assistant Commissioner of M/s Kalyani Constructions Pvt. Income Tax, v. Ltd., Central Circle II(5), No.9, Bazullah Road, T. Nagar, Chennai - 600 034. Chennai - 600 017. PAN : 1-K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Shi…

Jubiliant Enterprises P.Ltd, Mumbai vs. JCIT (OSD) Cen Cir 39, Mumbai

In the result, appeal of the assessee and the appeal of the

ITA 7282/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Jul 2016AY 2009-10

Bench: Sri G. S. Pannu & Sri Sanjay Gargthe Asst. Commissioner Of Vs. M/S. Jubiliant Enterprises Pvt. Income-Tax, Central Circle- Ltd/., 11-B, B Wing, Mittal 6(4)[Old Cc 39], Room Towers, Nariman Point, No.32(1), Ground Floor, Mumbai 400001 Aayakar Bhavan, M. K. Road, Pan:Aaabcj 4688D Mumbai 400001 Appellant .. Respondent M/S. Jubiliant Enterprises Pvt. Ltd/., Vs. The Asst. Commissioner Of 11-B, B Wing, Mittal Towers, Income-Tax, Central Circle- Nariman Point, Mumbai 400001 6(4)[Old Cc 39], Room Pan:Aaabcj 4688D No.32(1), Ground Floor, Aayakar Bhavan, M. K. Road, Mumbai 400001 Appellant .. Respondent Revenue By: Shri Prakash Patnade, Dr Assessee By: Shri Vijay Mehta, Ar Date Of Hearing: 23-06-2016 Date Of Pronouncement: 20-07-2016

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Prakash Patnade, DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SRI G. S. PANNU, ACCOUNTANT MEMBER AND SRI SANJAY GARG, JUDICIAL MEMBER The Asst. Commissioner of Vs. M/s. Jubiliant Enterprises Pvt. Income-tax, Central Circle- Ltd/., 11-B, B Wing, Mittal 6(4)[Old CC 39], Room Towers, Nariman Point, No.32(1), Ground Floor, Mumbai 400001 Aayakar Bhavan, M. K. Road, PAN:AAABCJ 4688D Mumbai 400001 Appellant .. Respondent M/s. Jubiliant Enterprises Pvt. Ltd/., Vs. The Asst. Commissioner of 11-B, B Wing, Mittal Towers, Income-tax, Central Circle- Nariman Point, Mumbai 400001 6(4)[Old CC 39], Room PAN:AAABCJ 4688D No.32(1)…

ACIT CC 6(4), Mumbai vs. Jubliant Enterprises P.Ltd, Mumbai

In the result, appeal of the assessee and the appeal of the

ITA 7101/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Jul 2016AY 2009-10

Bench: Sri G. S. Pannu & Sri Sanjay Gargthe Asst. Commissioner Of Vs. M/S. Jubiliant Enterprises Pvt. Income-Tax, Central Circle- Ltd/., 11-B, B Wing, Mittal 6(4)[Old Cc 39], Room Towers, Nariman Point, No.32(1), Ground Floor, Mumbai 400001 Aayakar Bhavan, M. K. Road, Pan:Aaabcj 4688D Mumbai 400001 Appellant .. Respondent M/S. Jubiliant Enterprises Pvt. Ltd/., Vs. The Asst. Commissioner Of 11-B, B Wing, Mittal Towers, Income-Tax, Central Circle- Nariman Point, Mumbai 400001 6(4)[Old Cc 39], Room Pan:Aaabcj 4688D No.32(1), Ground Floor, Aayakar Bhavan, M. K. Road, Mumbai 400001 Appellant .. Respondent Revenue By: Shri Prakash Patnade, Dr Assessee By: Shri Vijay Mehta, Ar Date Of Hearing: 23-06-2016 Date Of Pronouncement: 20-07-2016

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Prakash Patnade, DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SRI G. S. PANNU, ACCOUNTANT MEMBER AND SRI SANJAY GARG, JUDICIAL MEMBER The Asst. Commissioner of Vs. M/s. Jubiliant Enterprises Pvt. Income-tax, Central Circle- Ltd/., 11-B, B Wing, Mittal 6(4)[Old CC 39], Room Towers, Nariman Point, No.32(1), Ground Floor, Mumbai 400001 Aayakar Bhavan, M. K. Road, PAN:AAABCJ 4688D Mumbai 400001 Appellant .. Respondent M/s. Jubiliant Enterprises Pvt. Ltd/., Vs. The Asst. Commissioner of 11-B, B Wing, Mittal Towers, Income-tax, Central Circle- Nariman Point, Mumbai 400001 6(4)[Old CC 39], Room PAN:AAABCJ 4688D No.32(1)…

ACIT, Chennai vs. R.K.Swamy Bbdo (P) Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 47/CHNY/2015[2011-12]Status: DisposedITAT Chennai30 Jun 2016AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Durai Pandian, Addl. CITFor Respondent: Shri. S. Sridhar, Advocate
Section 143Section 143(1)Section 143(3)Section 40A(2)Section 40A(2)(b)

…the current market reality for the rents and alIow the expenses." The ld. Assessing Officer considering the submissions and relied on the decision of the Delhi High Court in the case of Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee and another (122 ITR 700) discussed on the various aspects of applicability of the rent and also tenancy and definitions of the standard rent and reasonable rent and ITA No.47/Mds/2015. :- 4 -: finally concluded that the assessee’s transactions are covered u/s.40A(2) of the Act and properties are governed by provisions of Rent Control Legislation and due to fixation…

Asst CIT 16(2), Mumbai vs. Govindbhai L. Kakadia, Mumbai

In the result, this appeal filed by the Revenue is dismissed

ITA 6663/MUM/2014[2011-12]Status: DisposedITAT Mumbai03 Jun 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2011-12 Acit Cit 16(2), Govindbhai L. Kakadia, 2Nd Floor, Matru Mandir, 1001 Prasad Chambers, बनाम/ Tardeo Rd. Opera House, Vs. Mumbai-400007 Tata Rd. No.2 Mumbai-400004 (Revenue) (Revenue) P.A. No.Aftpk4028A Revenue By Shri A. Ramachandran (Dr) Respondent By None (Ar)

Section 143(3)Section 23Section 23(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,G ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी अ"मत शु"ला, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Amit Shukla, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2011-12 ACIT CIT 16(2), Govindbhai L. Kakadia, 2nd Floor, Matru Mandir, 1001 Prasad Chambers, बनाम/ Tardeo Rd. Opera House, Vs. Mumbai-400007 Tata RD. No.2 Mumbai-400004 (Revenue) (Revenue) P.A. No.AFTPK4028A Revenue by Shri A. Ramachandran (DR) Respondent by None (AR) सुनवाई क" तार"ख/Date of Hearing: 31/05/2016 03/06/2016 आदेश क" तार"ख /Da…

Vijay Baldev Mehra, Mumbai vs. Addl CIT 26(1), Mumbai

The appeal of the assessee is dismissed

ITA 6773/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Mar 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Jason P. Boazassessment Year: 2010-11 Shri Vijay Baldev Mehra, Addl. Cit-26(1), C/O- M/S C.M. 6Th Floor, K.G. Mittal बनाम/ Gabhawala & Company, Aayurvedic Hospital Bldg, Vs. 42, Nanik Niwas, 30 Dr. Charni Road, Mumbai-400002 D.D. Sathe Marg, Girgaum Mumbai-400004 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Afypm7833C

Section 23(1)(b)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’ ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘F’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जॉसन पी. बोज, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Jason P. Boaz, Accountant Member Assessment Year: 2010-11 Shri Vijay Baldev Mehra, Addl. CIT-26(1), C/O- M/s C.M. 6th Floor, K.G. Mittal बनाम/ Gabhawala & Company, Aayurvedic Hospital Bldg, Vs. 42, Nanik Niwas, 30 Dr. Charni Road, Mumbai-400002 D.D. Sathe Marg, Girgaum Mumbai-400004 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AFYPM7833C "नधा"रती क" ओर से / Assessee by Shri Giri…

M/S Mayur Recreational & Dev.Ltd

The appeal is allowed in the above terms

ITA/266/2002HC Delhi13 Feb 2015
Section 22Section 23

…w Delhi at Rs. 9,32,888 as against Rs. 5,12,932 declared by the assessee in the return?” 9. After due consideration of the relevant case law including the judgment of the Supreme Court in Dewan Daulat Rai Kapoor V. New Delhi Municipal Committee [1980] 122 ITR 700 etc., the Special Bench in its decision (reported as Assistant Commissioner of Income Tax V. Mayur Recreational and Development Ltd. 301 ITR (AT) 324 held as follows : “20. We have considered the rival submissions in the light of material available on record and the judicial pronouncements cited at the Bar. The issue before us as raised in…

Director of Income Tax vs. Span Foundation

The appeals are dismissed

ITA - 789 / 2008HC Delhi04 Nov 2008
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Navneet Negi
Section 11Section 13

…as the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent. 2008:DHC:2982-DB 5. We are informed that the Assessing Officer has since examined the issue of adequacy as directed by the Tribunal by virtue of the impugned order. After examining the lease deeds of adjacent properties immediately to the right and left of th…

Director of Income Tax vs. Span Foundation

The appeals are dismissed

ITA - 767 / 2008HC Delhi04 Nov 2008
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Navneet Negi
Section 11Section 13

…as the subject matter of a reference being IT case No. 81/1989 which was disposed of by an order dated 15.01.1990 which has been reported as 183 ITR 297 (DEL). In that decision this Court applied the principles set out in Dewan Daulat Rai Kapoor v. NDMC: 122 ITR 700 and concluded that the market rent could not be more than the standard rent. 2008:DHC:2983-DB 5. We are informed that the Assessing Officer has since examined the issue of adequacy as directed by the Tribunal by virtue of the impugned order. After examining the lease deeds of adjacent properties immediately to the right and left of th…