Narendra & Ors. v. State of Uttar Pradesh & Anr.10 8

7 SCC 714Reported decision2011#1645 most cited

What is Narendra & Ors. v. State of Uttar Pradesh & Anr.10 8 authority for?

Taxing provisions must be strictly interpreted, avoiding constructions that create additional fiscal burdens or invoke unrelated statutes. When two interpretations are possible, courts should favor the taxpayer over the revenue.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2025.

Also referred to as

Narendra & Ors. v. State of Uttar Pradesh & Anr. · 7 SCC 714 · Section 23 Income Tax Act · strict interpretation · taxing provisions · fiscal burden · favor taxpayer · against revenue · statutory interpretation · Income from House Property

Sections most often in play

Section 23(1)(a)Section 23(1)(c)Section 23(2)(a)Section 23(2)(b)Section 23(3)(a)

Issues it is cited on

indiabusiness

Judgments citing Narendra & Ors. v. State of Uttar Pradesh & Anr.10 8

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

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

THE PR. COMMISSIONER OF INCOME TAX(CENTAL), VISAKHAPATNAM vs. SHRI D RAMA RAO, VIJAYAWADA

ITTA/453/2017HC Andhra Pradesh15 Apr 2025

Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO

Section 151Section 173

…r for awarding just compensation. ” The principle was followed in the later decisions in Oriental Insurance Co. Ltd. V. Mohd. Nasir [(2009) 6 SCC 280 : (2009) 2 SCC (Civ) 877 : (2009) 2 SCC (Cri) 987] and In NIngamma v. United India Insurance Co. Ltd. [(2009) 13 SCC 710 : (2009) 5 SCC (Civ) 241 ; (2010) 1 SCC (Cri) 1213] 11. Underlying principle discussed in the above decisions Is with regard to the duty of the court to fix a just compensation and it has become settled law that the court should not succumb to niceties technicalities, in such matters. Attempt of the court should be to equate, as far as possible, t…

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

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…e building, including a commercial, industrial or residential complex for business or commerce, is a supply of service. Clause 5(a) of Schedule II provides that renting an immovable property is a supply of service. Clause 5(b) of Schedule II 23 (2006) 7 SCC 714 24 (1973) 1 SCC 442 Civil Appeal No.2948 of 2023 etc. Page 21 of 91 provides that the construction of a complex, building, civil structure or a part thereof intended for sale to a buyer, wholly or partly, is also a supply of service, except where the entire consideration has been received after issuance of the completion certif…

DEPUTY COMMISSIONER OF INCOME TAX -23(1), MUMBAI vs. LAXMI FINANCE AND LEASING COMPANIES CO-OP. SOCIETY LTD, MUMBAI

In the result, appeals of the Revenue and Cross

ITA 4233/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Aug 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER Deputy Commissioner Vs. M/s. Laxmi Finance of Income Tax-23(1) And Leasing Company Room No.511, Fifth Co-op Society Ltd. Floor, Piramal Laxmi Towres, Chambers, Lalbaug Plot C-25 Maharashtra-400 012 BKC, Bandra East Maharashtra-400 051 PAN/GIR No.AAAJL0006F (Appellant) .. (Respondent) CO No.125/Mum/2024 (Arising out of ITA No.4232/Mum/2023) (Assessment Year :2014-15) M/s. Laxmi Finance Vs. Deputy Commissioner of And Leasing Income Tax-23(1) Company Co-op Room No.511, Fifth Floo…

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

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

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

ACIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 5579/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2022AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…cases no unaccounted source could be established which might be correlated with these purely estimates hence this addition was made independently in the absence of any evidence, material or corroboration. In Sneh Enterprises Vs. Commissioner of Customs (2006) 7 SCC 714, 721, it was held ‘while dealing with a taxing provision, the principle of strict interpretation should be applied. The court shall not interpret the statutory provision in such a manner which would create an additional fiscal burden on a person. It would never be done by invoking the provisions of another act, which are not attracted. It is also t…

ACIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 5392/DEL/2011[2006-07]Status: DisposedITAT Delhi14 Oct 2022AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…cases no unaccounted source could be established which might be correlated with these purely estimates hence this addition was made independently in the absence of any evidence, material or corroboration. In Sneh Enterprises Vs. Commissioner of Customs (2006) 7 SCC 714, 721, it was held ‘while dealing with a taxing provision, the principle of strict interpretation should be applied. The court shall not interpret the statutory provision in such a manner which would create an additional fiscal burden on a person. It would never be done by invoking the provisions of another act, which are not attracted. It is also t…

DCIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES (P) LTD., NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 5231/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Oct 2022AY 2005-06

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…cases no unaccounted source could be established which might be correlated with these purely estimates hence this addition was made independently in the absence of any evidence, material or corroboration. In Sneh Enterprises Vs. Commissioner of Customs (2006) 7 SCC 714, 721, it was held ‘while dealing with a taxing provision, the principle of strict interpretation should be applied. The court shall not interpret the statutory provision in such a manner which would create an additional fiscal burden on a person. It would never be done by invoking the provisions of another act, which are not attracted. It is also t…

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

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

DY COMMISSIONER OF INCOME TAX-23(1) , MUMBAI vs. M/S LAXMI FINANCE & LEASING COMPANIES COMMERCIAL PREMISES CO-OP SOC. LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1689/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Sept 2022AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – 23(1) V. M/S. Laxmi Finance & Leasing Companies Commercial Premises Room No. 113, 1St Floor Co-Op. Soc., Limited Matru Mandir, Tardev Road C-25, G-Block, Mumbai – 400 007 Laxmi Towers, Near Icici Bank Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aabal0964G (Appellant) (Respondent) Assessee Represented By : Shri Madhur Agrawal Department Represented By : Shri Manoj Sinha

Section 23(1)(a)

…ommercial Premises Co-Op. Soc., Limited “10. While interpreting a statute, the court may not only take into consideration the purpose for which it had been enacted, but also the mischief it seeks to suppress. Sneh Enterprises v. Commissioner of Customs [2006] 7 SCC 714. It is evident that clause (c) has been inserted as a protection to the assessee in cases where, on account of vacancy, the rent received or receivable on a property which has been let out is less than the sum referred to in clause (a ). Prior to its amendment, even in such cases it was the sum referred to in clause (a) which was to be taken as the…

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.96/Coch/2015 : Asst.Year 2010-2011 M/s.Vijaya Hospitality and The Additional Commissioner Resorts Limited, 37/991 1st Floor of Income-tax (TDS) v. Kochi. Emmy Square, S.A.Road Ernakulam – 682 020. TAN : CHNV00374D (Appellant) (Respondent) Appellant by : Sri.Thomas Joseph, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 24.06.2022 Date of Hearing : 23.06.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT…

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

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

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

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

ASST CIT 18(2), MUMBAI vs. LAXMI FINANCE & LEASING COMPANIES COMMERICAL PREMISES CO OP SOC. LTD, MUMBAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 4708/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Sept 2021AY 2011-12
Section 143(3)Section 143(3)(ii)

…DR supra wherein it was held as under:- “10. While interpreting a statute, the court may not only take into consideration the purpose for which it had been enacted, but also the mischief it seeks to suppress. Sneh Enterprises v. Commissioner of Customs [2006] 7 SCC 714. It is evident that clause (c) has been inserted as a protection to the assessee in cases where, on account of vacancy, the rent received or receivable on a property which has been let out is less than the sum referred to in clause (a ). Prior to its amendment, even in such cases it was the sum referred to in clause (a) which was to be taken as the…

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

ITA/34/2016HC Kerala23 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 271CSection 273B

…s settled law that the rule of 'strict interpretation' is the relevant one in so far as the fiscal statute is concerned. We find support from the ruling rendered by the Apex Court in Sneh Enterprises vs. Commissioner of Customs, New Delhi [(2006)7 SCC 714]. 38. The Division Bench of this Court in U.S ITA.26/2016, ITA.34/2016, ITA.52/2016 -10- Technologies case, despite the specific extent and application stipulated under Section 271C(1)(a) and271C(1)(b) for imposition of penalty for omission (i)to deduct tax at source and (ii) in not remitting the tax deducted at so…

M/S VIJAY GROUP OF COMPANIES vs. LEARNED INCOME TAX APPELLATE TRIBUNAL

ITA/21/2020HC Rajasthan11 Jun 2020

Bench: GOVERDHAN BARDHAR,MANOJ KUMAR VYAS

Section 166Section 173

…terference. In the case of “K. Ramya & others Vs. National Insurance Co. Ltd. & another”, reported in 7 2022 SCC On Line SC 1338, after referring, inter alia, to “Ningamma & another Vs. United India Insurance Co. Ltd.”, reported in (2009) 13 SCC 710, the Hon’ble Supreme Court addressed the computation of compensation for dependents of deceased in a fatal road accident. It emphasized that mere inheritance of the deceased’s business does not negate the financial loss suffered due to the deceased’s absence. The Court upheld the use of contemporaneous Income Tax Returns to determine i…

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

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

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