Rajesh & Ors. v. Rajbir & Ors.

9 SCC 54Reported decision2013#4387 most cited

What is Rajesh & Ors. v. Rajbir & Ors. authority for?

The addition of future prospects for the self-employed, non-earning, or notional income groups is permissible when calculating compensation.

27

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

Rajesh & Ors. v. Rajbir & Ors. · 9 SCC 54 · future prospects · self-employed · non-earning · notional income · compensation · enhancement of compensation

Judgments citing Rajesh & Ors. v. Rajbir & Ors.

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

…Adding of future prospects in respect of self employed, non-earnina group and notional income group : In Meena Pawaia and Ors. v. Ashraf Ali and Ors.^, the Hon’ble Apex Court vide para 13 and 14 of the judgments, observed that in respect of self- 46. ' (2013) 9 SCC 54 ^(2021) 17 SCC 148 25 employed or in respect of non- of adding future raise of income earning or not doing any job persons also there is no bar or adopting notional income. Enhancement of compensation in the ahspnm 47(i). Whether the compensation can be enhanced in the absence of an appeal or cross appeal by the claimant. The legal position as to…

COMMISSIONER OF INCOME TAX-V vs. M/S JAGADAMBA PEARLS DEALERS

The appeal is disposed of in above terms

ITTA/562/2013HC Telangana06 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 166

…n a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC166. MAC APP. No. 562/2013 Page 3 of 4 4. Against the above backdrop, by judgment dated 22.01…

PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL) - 2 vs. M/S MAHESH WOOD PRODUCTS PVT. LTD.,

ITA/786/2016HC Delhi05 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…MAC Appeal No.417/16 & 786/16 Page 1 of 9 $~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 24th July, 2017 + MAC.APP. 417/2016 THE NEW INDIA ASSURANCE COMPANY LTD. ..... Appellant Through: Mr. Parveen Kumar Mehndiratta, Advocate Versus SUMAN SHARMA & ORS. ..... Respondents Through: Mr. A.K. Sharma, Advocate for R- 1 to 5 Ms. Satvinder Kaur, Adv. for R-8 Ms. Suman Bagga, Adv. for R-9 + MAC.APP. 786/2016 and CM No.35944/2016 and 35946/2016 NIRBHAL SINGH ..... Appellant Through: Ms.…

THE COMMISSIONER OF INCOME TAX-2 vs. MITSUBISHI MOTORS CORPORATION

ITA/741/2016HC Delhi22 Nov 2016

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

…MACA Nos.740-741/16, 743/16 & 219/17 Page 1 of 11 $~10, 11, 14 & 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 04th September, 2017 + MAC.APP. 740/2016 and CM 32856/2016 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr. Amit Gaur for Mr. Pradeep Gaur, Advocate versus RAHUL SHARMA & ORS ..... Respondents Through: Mr. Ashok Mahajan and Mr. Deepak Thukral, Adv. for R-1 & 2 Mr. Gaurav Singh, Mr. Pankaj Chauhan, Mr. D.K. Singh, Ms. Shanti Ranjan, Advocates for R-4 + MAC.APP. 741/2016 NATIONAL INSURANCE CO LTD ..... Ap…

PRINCIPAL COMMISSIONER OF INCOME-TAX - 8 vs. M/S SPACE POWER CONTROLS PVT. LTD.

ITA/740/2016HC Delhi21 Nov 2016

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

…MACA Nos.740-741/16, 743/16 & 219/17 Page 1 of 11 $~10, 11, 14 & 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 04th September, 2017 + MAC.APP. 740/2016 and CM 32856/2016 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr. Amit Gaur for Mr. Pradeep Gaur, Advocate versus RAHUL SHARMA & ORS ..... Respondents Through: Mr. Ashok Mahajan and Mr. Deepak Thukral, Adv. for R-1 & 2 Mr. Gaurav Singh, Mr. Pankaj Chauhan, Mr. D.K. Singh, Ms. Shanti Ranjan, Advocates for R-4 + MAC.APP. 741/2016 NATIONAL INSURANCE CO LTD ..... Ap…

PR. COMMISSIONER OF INCOME TAX-9 vs. VISHU IMPEX PVT LTD.

ITA/431/2016HC Delhi09 Nov 2016

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

…On an agnate issue of element of future prospects of increase in the income in cases of those “self-employed”, or working on “fixed salary”, divergence of opinion in the decisions in Reshma Kumari (supra), and Rajesh & Ors. v. Rajbir Singh & Ors., (2013) 9 SCC 54, has been noticed and since both were rendered by benches of co-equal strength it stands referred to a larger bench in cases reported as Sanjay Verma v. Haryana Roadways (2014) 3 SCC 210, National Insurance Company Ltd. v. Pushpa & Ors. (2015) 9 SCC 166, and Shashikala v. Gangalakshmamma (2015) 9 SCC 150. This court, thus, by decision dated 2…

PRINCIPAL COMMISSIONER OF INCOME-TAX-O1 vs. ACTIS GLOBAL SERVICES PVT. LTD ..,

ITA/417/2016HC Delhi05 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…MAC Appeal No.417/16 & 786/16 Page 1 of 9 $~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 24th July, 2017 + MAC.APP. 417/2016 THE NEW INDIA ASSURANCE COMPANY LTD. ..... Appellant Through: Mr. Parveen Kumar Mehndiratta, Advocate Versus SUMAN SHARMA & ORS. ..... Respondents Through: Mr. A.K. Sharma, Advocate for R- 1 to 5 Ms. Satvinder Kaur, Adv. for R-8 Ms. Suman Bagga, Adv. for R-9 + MAC.APP. 786/2016 and CM No.35944/2016 and 35946/2016 NIRBHAL SINGH ..... Appellant Through: Ms.…

PRINCIPAL COMMISSIONER OF INCOME-TAX-07 vs. M/S ONKARESHWAR PROPERTIES PVT. LTD.,

ITA/287/2016HC Delhi03 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…MAC Appeal No.174/16, 287/16 & 6/2017 Page 1 of 8 $~13 to 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 29th August, 2017 + MAC.APP. 174/2016 and CM 45610/2016 and 16777/2017 THE NEW INDIA ASSURANCE COMPANY LTD. .... Appellant Through: Mr. Vinod Trisal, Advocate versus MASTER DHRUV KATHURIA & ORS ..... Respondents Through: Mr. B.R. Sachdeva and Mr. Shekhar Aggarwal, Advocates for R-1 to 3 + MAC.APP. 287/2016 and CM 16776/2017 NEW INDIA ASSURANCE CO LTD ..... Appellant Through: Mr.…

COMMISSIONER OF INCOME TAX: DELHI -VIII vs. SHRI KAPIL DEV

ITA/146/2016HC Delhi14 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 140

…Rs.15,000/- each; (v) that the Expectancy of Life of Rs.50,000/- is required to be deleted; and (vi) that the Interest granted @ 12% per annum should be reduced to 6% per annum as held by the Supreme Court in the case of Rajesh vs. Rajbir Singh (2013) 9 SCC 54 or at the rate of 7.5% per annum as has been granted by the High Court. 6. The learned counsel on behalf of the Respondent Nos. 1 to 4/Claimants has not raised any serious challenge to any of the grounds except that there was no evidence was led that the wife or the mother were working or getting any income. Therefore, the Loss of Dependency h…

PR. COMMISSIONER OFINCOME TAX (TDS)-I vs. M/S CATHOLIC RELIEF SERVICES

The appeals stand disposed of in above terms

ITA/306/2015HC Delhi13 Oct 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…n a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a MAC APP. No. 147/2007 etc. Page 14 of 27 larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC 166. 23. Against the above backdrop, by judgment dated 22.01.…

COMMISSIONER OF INCOME TAX-VI vs. WOCO MOTHERSON ELASTOMER LTD.

The appeals stand disposed of in above terms

ITA/310/2015HC Delhi05 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…n a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a MAC APP. No. 147/2007 etc. Page 14 of 27 larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC 166. 23. Against the above backdrop, by judgment dated 22.01.…

COMMISSIONER OF INCOME TAX-VI vs. WOCO MOTHERSON ELASTOMER LTD.

The appeals stand disposed of in above terms

ITA/309/2015HC Delhi05 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…n a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a MAC APP. No. 147/2007 etc. Page 14 of 27 larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC 166. 23. Against the above backdrop, by judgment dated 22.01.…

THE COMMISSIONER OF INCOME TAX-II vs. N.J. STEELS PVT. LTD.

The appeal is disposed of in above terms

ITA/193/2014HC Delhi18 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 173

…s to (88,000x9) `7,92,000/-. 10. It is the grievance of the claimants that award of non-pecuniary damages under head of loss of love & affection `25,000/- is on the lower side. Having regard to the view taken in [Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54], award under that head has to be increased to `1,00,000/-. Adding the award of compensation of `1,00,000/- on account of loss of consortium, `25,000/- for funeral expenses and `10,000/- towards loss of estate, the total compensation comes to `10,27,000/-. 11. The award is, thus, modified. The compensation payable to the claimant is reduced…

COMMISIONER OF INCOME TAX-20 vs. SUNIT SHAH & SONS

The appeals stand disposed of in above terms

ITA/304/2015HC Delhi06 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

…n a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a MAC APP. No. 147/2007 etc. Page 14 of 27 larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC 166. 23. Against the above backdrop, by judgment dated 22.01.…

COMMISSIONER OF INCOME TAX vs. BHARTI CELLULAR LTD.

The appeals are disposed of in above terms

ITA/893/2010HC Delhi19 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…`58,38,924/- {`35,650/- x 12 – ` 40,360/- (income tax) + 15,000/- + 25,320/- + 30% x 3/4 x 14}. 12. Further, the compensation awarded towards non-pecuniary damages is liable to be enhanced on the basis of Rajesh & Ors. v. Rajbir Singh & Ors., (2013) 9 SCC 54. I tend to award a sum of `1,00,000/- each MAC. APP. No.893/2010 & 34/2011 Page 6 of 14 towards loss of love and affection and loss of consortium. The Claimants are further entitled to a sum of `25,000/- towards funeral expenses and `10,000/- towards loss to estate. 13. The overall compensation thus, comes to `60,73,924/-…

DIT-1, INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA, INC

The appeals are disposed of in the above terms

ITA/339/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…7- 2008. 18. The loss of dependency therefore, would come to Rs.26,52,000/- (2,58,000/- - 24,000 (income tax) x 2/3 x 17). 19. In addition, in view of the three Judge Bench decision of the Supreme Court in Rajesh & Ors. v. Rajbir Singh & Ors., (2013) 9 SCC 54, the Claimants are further entitled to a sum of ` 1,00,000/- each towards loss of love and affection and loss of consortium, `25,000/- towards funeral expenses and `10,000/- towards loss to estate. 20. The overall compensation thus, comes to `28,87,000/-. 21. The compensation is accordingly reduced from Rs.38,06,000/- to Rs.28,87,000/-. 2…

The Commissioner of Income Tax (Central) vs. Rajapushpa Properties

In the result, the appeal stands dismissed

ITTA/244/2013HC Telangana11 Jul 2013
For Appellant: M/s. Ashutosh Anand, Advocate
Section 149Section 166Section 39Section 66

…11 to the said amount the loss of dependency is calculated at Rs.16,52,884/-. Apart from this the applicants i.e. the present respondents, would be entitled to payment under the heads hereunder as per the ratio laid down in (2013) 9 SCC 54 and 2016 SCC online SC 945:- 11. Funeral Expenses- Rs.25,000/- Loss of consortium- Rs.1,00,000/- Loss of guardianship, love and care to children- Rs.1,00,000/- Loss of Estate- Rs.1,00,000/- Litigation cost- Rs.25,000/- Total amount payable is Rs.16,52,024…

GALILEO INTERNATIONAL INC vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in above terms

ITA/467/2012HC Delhi25 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…this aspect in great detail. Paras 9 to 21 of the report in Lalta Devi are extracted hereunder:- “9. The learned counsel for the Claimants has referred to a three Judge Bench decision of the Supreme Court in Rajesh & Ors. v. Rajbir Singh & Ors., (2013) 9 SCC 54 to contend that the future prospects have to be added in all cases where a person is getting fixed wages or is a seasonal employee or is a student. 10. It is urged by the learned counsel for the Claimants that the law laid down in Sarla Verma (Smt.) & MAC. APP. No.467/2012 & 657/2012 Page 5 of 14 Ors. v. Delhi Transport Co…

Commissioner of Income Tax-III vs. M/s. Soma Enterprises

In the result, the appeal is allowed in part

ITTA/523/2011HC Telangana14 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 173

…IN THE BBGH COURT OF JUDICATURE AT BD..ASPUR CHHATTJSGABH MISELLANEOUS APPEAL (C) N0. - ">^--> OF 2011 VjVSSJ (MEMORANDUM OF APPEAL UNDER SECTION 173 OF THE MOTOR VEHICLES ACT, 19S8) APPELLANTS _ 1. '"Smt. Neelema Kashyap, W/o Late Amit Kashyap CLAIMANTS aged about 28 years, ^Saksham Chandrakar, S/o Late Amit Kashyap, aged about 02 years.' r^Sayam Chandrakar, S/o Late Amit Kashyap, aged about 03 Month. [Appellant No. 2 & 3 being minor on behalf of through their legal guardian mother appellant No. 1 Smt. Neelema KashyapJ y f\ y ^y//y 4. 5. 'Chintaram Chandrakar, S/o Kejuram Chandrakar aged about 59 years. t. Nanda…

DIRECTOR OF INCOME TAX vs. SHIN SATELLITE PUBLIC COMPANY

The appeal is disposed of in above terms

ITA/402/2012HC Delhi27 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…Page 3 of 5 Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC166. 4. Against the above backdrop, by judgment dated 22.01.2016 passed in MAC Appeal No. 956/2012 (Sunil Kumar v. Pyar Mohd.), this Court has found it proper to follow the view taken earl…

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