Okhla Bird Sanctuary v. Union of India & Ors.

1 SCC 744Reported decision2011#13164 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

national tax tribunalsection 108section 117section 116section 46section 54ecsection 131(1)section 54bsection 114section 151(ii)section 120section 144a

Judgments citing Okhla Bird Sanctuary v. Union of India & Ors.

Sanket Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 479/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Sampat Lal Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 478/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Smt. Pushpa Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 237/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Smt. Tilottama Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 236/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Smt. Sushila Devi Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 235/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Sanjog Jhabak L/H of Late Gautam Chand Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 234/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Sanjog Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 233/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…satellite images obtained from ISRO, and CCOST report(s) analyzing the said imageries. We, say so, for the reason that as held by the Hon’ble Supreme Court in the case of Construction of park at NOIDA near Okhla Bird Sanctuary Vs. Union of India & Ors. (2011) 1 SCC 744, the satellite images may not always reveal a complete story. In the case before the Hon’ble Apex Court, the State of Uttarpradesh had undertaken a project for building of a large scale memorial with extensive stone work which involved cutting of a very large number of trees for clearing the ground for the project. Two residents of Noida objected t…

Okhla Bird Sanctuary v. Union of India & Ors. (1 SCC 744) — Cited in 7 Judgments | BharatTax