DLF United Ltd. v. CIT

158 ITR 342High Court1986#6873 most cited

What is DLF United Ltd. v. CIT authority for?

Land described as 'Ghair Mumkin' in revenue records is considered agricultural land and its character does not change due to such classification.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

DLF United Ltd. v. CIT · agricultural land · Ghair Mumkin · revenue records · nature of land · 158 ITR 342

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 60section 63section 2(14)(iii)section 115asection 65transfer of capital assetsection 2(14)date of transferput to use

Judgments citing DLF United Ltd. v. CIT

Kapil Sekhri, New Delhi vs. ACIT, Central Circle-15, New Delhi

The appeal of the assessee is allowed

ITA 1419/DEL/2019[2010-11]Status: FixedITAT Delhi06 Jul 2022AY 2010-11

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2010-11 Kapil Sekhri Acit 448-451, Chinmin Farms, Vs Central Circle-15 Satbari, Mehrauli New Delhi New Delhi-110030 Pan No.Abkps4820K (Appellan (Respondent)

Section 143Section 271

…er of Income-Tax (supra); judgement of Hon’ble Gujarat High Court in the case of Commissioner of Income Tax, Gujarat-II v. Siddharth J.Desai (supra) and more particularly, the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] 158 ITR 342. Wherein it has been held character of land being agriculture did not change by mentioning in revenue records as ‘Ghair Mumkin’. We therefore hereby, direct the Assessing Officer to delete the addition. xxxxx 60.1. The facts and grounds are identical in this year as well in ITA No.5313/Del/2014 relating to Assessment Year 2010-11. 60.2. Ld. rep…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt Pooja Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Shri Gaurav Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

M/S. Keerthi International Products Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

M/S. Nova Infratech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt. Shobha Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5315/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5314/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5313/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5312/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…icity connection and proof of sale of agricultural produces. At the time of hearing, Ld. Counsel for the assessee has also placed reliance on the judgement of Hon’ble Delhi High Court in the case of DLF United Ltd. vs CIT [1986] ITA Nos.5312/Del/2014 & Others 158 ITR 342 on identical facts. The Hon’ble High Court was pleased to decide the issue in favour of the land owner by observing as under:- 13. “Learned counsel for the assessed has referred to a judgment of this court in Gaon Sabha of Lado Sarai v. Jage Ram, 2nd [1973] 1 Delhi 984, where some useful observations have been made regarding the nature of agricu…

M/S. Aerens Developers and Engineers Ltd., New Delhi vs. ACIT, New Delhi

Appeals are allowed

ITA 5054/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Aug 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri J.S. Reddy Assessment Yea: 2007-08 Aerens Developers & Engineers Ltd., Vs. Acit, 6Th Floor, Mohindra Tower, Central Circel-8, 2A-Bhikaji Cama Place, New Delhi. New Delhi. (Pan: Aaaca2199R) (Appellant) (Respondent) Assessment Yea: 2007-08 Aerens R. Infra-Structure Ltd., Vs. Acit, 6Th Floor, Mohindra Tower, Central Circel-8, 2A-Bhikaji Cama Place, New Delhi. New Delhi. (Pan: Aaaca2199R) (Appellant) (Respondent) Assessee By: Shri P.C. Yadav, Adv. Department By: Shri R.K. Garg, Dr Date Of Hearing : 19.05.2016 Date Of Pronouncement: 12 :08.2016 Order Per I.C. Sudhir:The Assessees Have Questioned The First Appellate Order On The Following Common Grounds Of Appeals: The Order Of Learned Cit(Appeals) Is Bad In Law & On Facts. 1. On The Facts & In The Circumstances Of The Case, The Learned Cit(Appeals) Has Erred In Taxing The Compensation Of Rs. 1 Crore As Revenue Receipt Ignoring The Various Judicial Pronouncements & Submissions Of The Assessee. 2. On The Facts & In The Circumstances Of The Case, The Learned Cit(Appeals) Has Wrongly Rejected The Additional Evidence, I The Shape Of Fard Of Land & Resolution Of The Company, Produced By The As Per The Provision Of Rule 46A.

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Shri R.K. Garg, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “A” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI J.S. REDDY Assessment Yea: 2007-08 Aerens Developers and Engineers Ltd., Vs. ACIT, 6th Floor, Mohindra Tower, Central Circel-8, 2A-Bhikaji Cama Place, New Delhi. New Delhi. (PAN: AAACA2199R) (Appellant) (Respondent) Assessment Yea: 2007-08 Aerens R. Infra-structure Ltd., Vs. ACIT, 6th Floor, Mohindra Tower, Central Circel-8, 2A-Bhikaji Cama Place, New Delhi. New Delhi. (PAN: AAACA2199R) (Appellant) (Respondent) Assessee by: Shri P.C. Yadav, Adv. Department by: Shri R.K. Garg, DR Date of hearing : 19.05.2016 Date of p…