Pushpa Devi Bhagat Vs. Rajinder Singh (2006) 5 SCC 566, Horil v. Keshav

5 SCC 747Reported decision2010#2428 most cited

What is Pushpa Devi Bhagat Vs. Rajinder Singh (2006) 5 SCC 566, Horil v. Keshav authority for?

Acquired land should not be valued differently from adjacent or similarly situated lands without a sound legal basis. Courts must ensure consistency in market value determination for contiguous or nearby properties.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

Horil v. Keshav · (2010) 5 SCC 747 · land acquisition valuation · market value determination · adjacent land · similarly situated land · legal basis for distinction · compensation award · consistency in valuation

Judgments citing Pushpa Devi Bhagat Vs. Rajinder Singh (2006) 5 SCC 566, Horil v. Keshav

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

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

COMMISSIONER OF INCOME TAX vs. SIDWAL REFRIGERATION INDUSTRIES LTD

ITA/827/2010HC Delhi16 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

PR. COMMISSIONER OF INCOME TAX - 9 vs. M/S VIREET INVESTMENT PVT. LTD.

ITA/247/2018HC Delhi02 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

COMMISSIONER OF INCOME TAX DEL vs. DELHI PRESS SAMACHAR PATRA P.L

ITA/58/2007HC Delhi15 Oct 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

ITTA/287/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

DIRECTOR OF INCOME TAX EXEMPTION vs. THE DELHI PUBLIC SCHOOL SOCIETY

ITA/609/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

DIRECTOR OF INCOME TAX EXEMPTION vs. THE DELHI PUBLIC SCHOOL SOCIETY

ITA/501/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. ORIENTAL BANK OF COMMERCE

ITA/245/2018HC Delhi26 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI vs. STC DEVELOPERS PVT. LTD.

ITA/131/2018HC Delhi06 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

COMMISSIONER OF INCOME TAX vs. DLF LTD

ITA/264/2010HC Delhi05 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

SONY INDIA PVT LTD

ITA/13/2012HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

ITTA/14/2016HC Telangana18 Jul 2016

Bench: ANIS,V RAMASUBRAMANIAN

…Behlolpur Khadar is also a part of adjoining village Kilokari, yet a distinction has been drawn by the learned Reference Court in the award for these four villages of Kilokari, Khizrabad, Nangli Razapur and Garhi Mendu without any legal basis. 2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated diffe…

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