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

Commissioner of Income Tax-I vs. Agricultural Market Committee

ITTA/251/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commissioner of Income tax vs. Agricultural Market Committee

ITTA/155/2011HC Telangana20 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commissioner of Income Tax-I vs. Agricultural Market Committee

ITTA/29/2011HC Telangana04 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

The Motor & General Finance Ltd vs. Commissioner of Income Tax Delhi

ITA/1234/2008HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…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…

CIT vs. Leather Tech

ITA/15/2011HC Delhi18 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…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. Dwarkadhish Investment Pvt Ltd

ITA/911/2010HC Delhi02 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

…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. Tosha International Ltd

ITA/1143/2008HC Delhi23 Sept 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

…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…