Khan Bahadur Ahmed Alladin and Sons. v. CIT

74 ITR 651High Court1969#18234 most cited
5

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

Sections most often in play

Section 143(3)Section 147Section 249Section 250Section 251Section 271(1)(c)Section 45(5)(b)Section 56(2)(viii)

Issues it is cited on

enhanced compensationright to receivesection 18first appealprevious yeartransfersection 143(3)indiatotal incomeinterest

Judgments citing Khan Bahadur Ahmed Alladin and Sons. v. CIT

Percival Joseph Pereira, Mumbai vs. Income Tax Officer (It) -3(3)(1), Mumbai

In the result, both the appeals by the assessee are allowed

ITA 4662/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

…wed in its entirety, the right to payment of the enhanced compensation would fall altogether. Further, Hon'ble Supreme Court referred to the observation of the Hon'ble Andhra Pradesh High Court in the case of Khan Bahadur Ahmed Alladin and Sons vs. CIT [1969] 74 ITR 651 (AP) whereby it held that “Income-tax is not levied on a mere right to receive compensation; there must be something tangible, something in the nature of debt, something in the nature of an obligation to pay an ascertained amount. Percival Joseph Pereira; AY 2016-17 Till such time, no income can be said to have accrued”. It was thus held that sin…

Percival Joseph Pereira, Mumbai vs. Income Tax Officer (It)-3(3)(1), Mumbai

In the result, both the appeals by the assessee are allowed

ITA 4661/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

…wed in its entirety, the right to payment of the enhanced compensation would fall altogether. Further, Hon'ble Supreme Court referred to the observation of the Hon'ble Andhra Pradesh High Court in the case of Khan Bahadur Ahmed Alladin and Sons vs. CIT [1969] 74 ITR 651 (AP) whereby it held that “Income-tax is not levied on a mere right to receive compensation; there must be something tangible, something in the nature of debt, something in the nature of an obligation to pay an ascertained amount. Percival Joseph Pereira; AY 2016-17 Till such time, no income can be said to have accrued”. It was thus held that sin…

M/S Ayush Ajay Construction Pvt. Ltd., Indore vs. The DCIT Central-(1), Indore

The appeal is dismissed

ITA 174/IND/2023[2018-19]Status: DisposedITAT Indore12 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Ayushajay Construction Pr.Cit-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca 5523 B Assessee By Shri Prakash Jain & Ms. Shreya Jain, Cas Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 22.11.2023 Date Of Pronouncement 12.01.2024

Section 143(3)Section 263

…able and its quantification alone remained to be decided in the appeal. We may point out that the Andhra Pradesh High Court, dealing with the taxability of compensation received under the Land Acquisition Act in Khan Bahadur Ahmed Alladin & Sons v. CIT [1969] 74 ITR 651 held that when land was taken over by the Government the right of the owner to compensation was an inchoate right until the compensation had been actually determined and had become payable. It was observed that the enhanced compensation accrued to an assessee only when the Court accepted the claim and not when the land was taken over by the Govern…

ADIT, New Delhi vs. Mr. Sudhir Choudhary, New Delhi

In the result, the appeal of the revenue is allowed

ITA 2013/DEL/2013[2009-10]Status: DisposedITAT Delhi12 Feb 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kantasstt. Year: 2009-10

For Appellant: Smt. Jyoti Narula, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 143(2)Section 143(3)

…econdly, if the appeal was allowed in its entirety, the right to payment of the enhanced compensation would have fallen altogether. It was further held, approving the decision of the Andhra Pradesh High Court in Khan Bahadur Ahmed Alladin & Sons v. CIT [1969] 74 ITR 651 that the right to receive compensation was an inchoate right and the enhanced compensation would accrue to the assessee only when the Court accepted its claim. The Supreme Court also made a reference to two decisions of the Gujarat High Court, namely, Topandas Kundanmal v. CiT r 1978] 114 ITR 237 and Addl. ClT v. New Jehangir Vakil Mills Co. Ltd.…

Commissioner of Income Tax Del vs. Sarvatra Roadrunners P.Ltd

The appeal is dismissed

ITA/687/2007HC Delhi19 Feb 2008

Bench: The Madhya Pradesh High Court At Jabalpur. While Admitting The Appeal Filed By Secl, The Madhya Pradesh High Court Passed The Following Orders On 14Th October, 1996 & 13Th December, 1996. The Order Dated 14Th

Section 143(1)(a)Section 148

…lowed in its entirety, the right to payment of the enhanced compensation would have fallen altogether. It was further held, approving the decision of the Andhra Pradesh High Court in Khan Bahadur Ahmed Alladin & Sons v. Commissioner of Income Tax, [1969] 74 ITR 651 that the right to receive compensation was an inchoate right and the enhanced compensation would accrue to the assessee only when the Court accepted its claim. The Supreme Court also made a reference to two decisions of the Gujarat High Court, namely, Topandas Kundanmal v. Commissioner of Income Tax, Gujarat, [1978] 114 ITR 237 and Addition…