Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel

14 SCC 367Reported decision2009#2435 most cited

What is Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel authority for?

The market value of land determined by a Reference Court is a nullity if it ignores or overlooks market values previously determined by a higher court. Courts should balance public and private interests when setting land values.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2025.

Also referred to as

Jagdish Gulati v. UOI · market value of land · Reference Court · higher court determination · public interest · private interest · land acquisition

Judgments citing Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel

Pinna Nageswara RAo vs. Commissioner of Income tax, IV (A.P)

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Prl Commr of Income Tax-7, Hyderabad vs. M/S Sri Venkateswara Padmavathi Compay, Khammam Dist

ITTA/11/2017HC Telangana24 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Kuchipudi Krishna Kishore vs. The DCIT, Cir-2[1]

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

Commissioner of Income Tax -II vs. M/S Kasila Farms Ltd

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Auto Components Ltd

ITA/366/2022HC Delhi26 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Mamta Gupta vs. Income Tax Officer

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Comnr., of Income Tax vs. Falcon Real Estate

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Comnr.of Income Tax vs. Orissa Mining Corp

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Pr. Commissioner of Income Tax -2, New Delhi vs. Shishir Agarwal

ITA/49/2019HC Delhi17 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Commissioner of Income Tax vs. Sidwal Refrigeration Industries Ltd

ITA/827/2010HC Delhi16 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Pr. Commissioner of Income Tax - 9 vs. M/S Vireet Investment Pvt. Ltd

ITA/247/2018HC Delhi02 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Commissioner of Income Tax Del vs. Delhi Press Samachar Patra P.L

ITA/58/2007HC Delhi15 Oct 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

The Prl. Commissioner of Income Tax-II, Visakhapatnam vs. L. Suryakantham, Visakhapatnam

ITTA/287/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Director of Income Tax Exemption vs. The Delhi Public School Society

ITA/609/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Director of Income Tax Exemption vs. The Delhi Public School Society

ITA/501/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Principal Commissioner of Income Tax-7 vs. Oriental Bank of Commerce

ITA/245/2018HC Delhi26 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Pr. Commissioner of Income Tax (Central)-3, New Delhi vs. Stc Developers Pvt. Ltd

ITA/131/2018HC Delhi06 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Commissioner of Income Tax vs. Dlf Ltd

ITA/264/2010HC Delhi05 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Sony India Pvt Ltd

ITA/13/2012HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…sessed at Rs. 2.5 lakhs per Bigha in case of Smt. Sudesh Bhatia v UOI & Anr.; LAC No.75/2008 and Village Jasola at Rs. 4,948 per sq. yard in the case of Jagdish Gulati v. UOI; LAC No. 224/11. Learned Senior Counsel submits that market value of 14 (2009) 14 SCC 367 15 1998 (8) SCC 136 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 98 of 171 the land assessed, as mentioned above, by the learned Reference Court was made by ignoring and overlooking the market value as determined by this Court a…

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

ITTA/14/2016HC Telangana18 Jul 2016

Bench: ANIS,V RAMASUBRAMANIAN