Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors.

1 SCC 471Reported decision1979#10031 most cited

What is Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors. authority for?

The meaning of 'land' under the Punjab Security of Land Tenures Act, for the purpose of determining 'permissible area', is subject to statutory definitions, and definitions from other Acts should not be relied upon if a statutory definition exists.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2022.

Also referred to as

Munshi Ram & Ors. v. Financial Commissioner · Haryana & Ors. · 1979 1 SCC 471 · Punjab Security of Land Tenures Act · permissible area · meaning of land · statutory definition · East Punjab Displaced Persons (Land Settlement) Act · Punjab Tenancy Act

Judgments citing Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors.

Dilip Buildcon Ltd, Bhopal vs. DCIT Central-1, Bhopal

In the result, appeal of Assessee is allowed

ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded Page 11 of 25 Dilip Buildcon Ltd. Assessment year 2018-19 with reference to the meaning of land under the East Punjab Displaced Person…

Thed CIT, Central-1, Bhopal vs. M/S Dilip Buildcon Ltd, Bhopal

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…s Act. For the reason indicated above, we do not think that the appellant is entitled to any support from the Full Bench Judgment. Lastly, reliance was placed on the decision of this Court in Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors., [1979] 1 SCC 471. The Court was considering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being…

Pr. Commissioner of Income Tax-C2 vs. Rajeev Bahl

ITA/40/2019HC Delhi12 Sept 2019

Bench: The Family Court By Way Of A Divorce Petition Bearing Hma No. 609/2012, The Relevant Details Of Which Are Referred To Hereinafter. 3. The Petitioner/Wife Is The Respondent In The Aforesaid Divorce Petition Which Was Filed On 26.09.2012 By The Respondent/Husband Seeking

Section 13(1)(ia)

…of speeches were documents under section 3 of the Evidence Act, which stood on no different footing than photographs, and were admissible after satisfying the three conditions as laid down inter alia in RM Malkani (supra). 5 (1970) 2 SCC 340 6 (1973) 1 SCC 471 7 (1976) 2 SCC 17 _______________________________________________________________________ C.M.(M) 40/2019 page 8 of 46 (v) X vs. Hospital Z8 : in which a 2-Judge bench of the Supreme Court has held that the disclosure by a…

Munshi Ram & Ors. v. Financial Commissioner, Haryana & Ors. (1 SCC 471) — Cited in 10 Judgments | BharatTax