Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra (Dead)

8 SCC 614Reported decision2004#8011 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 1908 Section 143(3)Section 54F Section 142(1)Section 143(1)Section 144 Section 147 Section 17 of Indian Registration Act

Issues it is cited on

section 54 long term capital gain transfer section 143 prescribed section 14 person interest section 143(3)total income document

Judgments citing Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra (Dead)

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

ITA 899/CHANDI/2024[2008-09]Status: DisposedITAT Chandigarh08 Sept 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 249Section 253Section 3Section 5

…e willing to perform his part of the contract." 19. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. Rambhau Namdeo Gojre v. Norayan Bapuji Dhgotra [2004] 8 SCC 614, para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sections 17 and 49 of the In…

SRI. D. K SHIVAKUMAR ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel

Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…Maini (2017) 86 Taxmann.com 94 has held as follows: "It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. RambhauNamdeoGajre v. Narayan BapujiDhgotra [2004) 8 SCC 614 , para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sections 17 and 49 of the I…

SUBHASH CHAND KASERA,NEW DELHI vs. ITO WARD - 47(1), NEW DELHI

Ground of Appeal 2 and 3 are dismissed

ITA 4092/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Apr 2024AY 2015-16

Bench: Sh. M. Balaganesh & Ms. Madhumita Roy

Section 142Section 143(3)Section 54Section 54F

…umbai [2006 reported in 10 SOT 139 (Mum) (x) Balraj Vs. Commissioner of Income Tax [2002] 123 Taxmann. 290 (Delhi) 4. However, relying upon the judgments passed by the Hon’ble Supreme Court in matter of Ram Bhau Mandeo Gajre Vs. Narayan Bapuji Dhgotra [2004] 8 SCC 614, the Ld. AO came to the finding that the purchase of property cannot be held to be valid so as to claim deduction under Section 54 F of the Act. 5. Further that the Ld. AO took the pain of deputing Inspector to find out the actual status of the property lying and situated at Khasra No. 106/368, Village Khera Kalan, Delhi whereupon it was found tha…

MR. ANTHONY P LEWIS,MUMBAI vs. ITO-22(1)(1), MUMBAI

ITA 1813/MUM/2020[2009-10]Status: DisposedITAT Mumbai06 Jul 2023AY 2009-10

For Appellant: Ms. Aarti Sathe &For Respondent: Smt Sailja Rai

Section 143(3)Section 147Section 54

…eement for Sale was not a registered document. Therefore, the provisions of Section 53A of TPA were not attracted. In this regard, she relied upon the judgment of the Hon’ble Supreme Court in the case of Rambhau Namdeo Gajre vs. Narayan Bapuji Dhotra : (2004) 8 SCC 614, in the case of CIT vs. Balbir Singh Maini: (2017) 398 ITR 531 (SC) and Suraj Lamp & Industries Pvt. Ltd. vs. State of Haryana and Ors.: (2012) 340 ITR 1 (SC). 6.3.3. Inviting our attention to the application for admission of additional evidence, she pleaded that the additional evidence be admitted. She submitted that the Appellant has placed on r…

JECHINS PHARMACEUTICALS LIMITED (IN LIQN.),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, AHMEDABAD

In the result, the appeal preferred by the assessee is, thus, allowed for statistical purposes

ITA 367/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mukund Bakshi, ARFor Respondent: Shri R. R. Makwana, Sr. DR

Section 144Section 2(47)Section 529A

…Court has been pleased to observe as follows:- “19. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra [2004] 8 SCC 614 , para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sections 17 and 49 of the I…

MR. PRAKASH CHAND BETHALA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), BANGALORE

ITA 999/BANG/2019[2007-08]Status: DisposedITAT Bangalore28 Jan 2021AY 2007-08

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2007-08

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 148Section 234Section 50C

…be willing to perform his part of the contract.” 12. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. Rambhau Namdeo Gajre v. Narayan Bapuji Dhotra (2004) 8 SCC 614 at 619, para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section Page 10 of 21 53A of the Transfer of Property Act and Sectio…

ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

ITA 28/CHNY/2017[2009-10]Status: DisposedITAT Chennai21 Oct 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

Section 10Section 143(3)Section 148Section 2

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.27 & 28/Chny/2017 "नधा(रण वष( /Assessment Years: 2008-09 & 2009-10 Shri Anthiah Pancras, v. The Income Tax Officer, Ramana Maharishi Loyola Academy Ward-1, Building, Ayyanpalayam, National Thiruvannamalai, At.2, Highways Road, Barracks Cross, Officers Line, Tiruvannamalai-606 603. Vellore-632 001. [PAN: ASJPP 4900 H] (अपीलाथ+/Appellant) (,-यथ+/…

ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

ITA 27/CHNY/2017[2008-09]Status: DisposedITAT Chennai21 Oct 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

Section 10Section 143(3)Section 148Section 2

BASHEER NOORULLAH KHAN,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS), BANGALORE

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

ITA 575/BANG/2019[2013-14]Status: DisposedITAT Bangalore31 Jul 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 Shri Basheer Noorullah Khan, No. 116B, 5Th Block, Khb The Commissioner Of Colony, Koramangala, Vs. Income Tax (Appeals), Bangalore – 560 034. Bangalore. Pan: Ajxpk3037H Appellant Respondent Assessee By : Shri B.S. Balachandran, Advocate Revenue By : Dr. P.V. Pradeep Kumar, Addl. Cit (Dr) Date Of Hearing : 11.07.2019 Date Of Pronouncement : 31.07.2019

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)

Section 17ASection 53ASection 54Section 54F

…The same are as under. “19. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra (Dead) through LRs. (2004) 8 SCC 614 at 619, para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sections 17 and 49 of…

MALLIKA INVESTMENT CO. (P) LTD.,KOLKATA vs. ITO, WD-4(2), KOLKATA, KOLKATA

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1245/KOL/2015[2008-2009]Status: DisposedITAT Kolkata12 Dec 2018AY 2008-2009

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] I.T.A. No. 1245/Kol/2015 Assessment Year: 2008-09

Section 139(1)Section 2(14)Section 2(47)(v)Section 48Section 53A

…erein the Hon’ble Supreme Court held as under: “It is also well-settled by this court that the protection provided under section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre v. Narayan Bapuji Dhotra [2004] 8 SCC 614 at 619, para 10. An agreement of sale which fulfilled the ingredients of section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simulta-neously in section 53A of the Transfer of Property Act and sections 17 and 49 o…

DCIT NON CORPORATE CIRCLE 9(1) , CHENNAI vs. ANIL SHETH , CHENNAI

In the result, the appeal of the Revenue is allowed for 8

ITA 1705/CHNY/2017[2009-10]Status: DisposedITAT Chennai11 Jun 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1705/Chny/2017 "नधा"रण वष" /Assessment Year : 2009-2010. The Deputy Commissioner Of Vs. Shri. Anil Sheth, Income Tax, Prop. M/S. Prince Marbles, Non Corporate Circle 9(1) No.34, Langs Garden Road, Chennai. Pudupet, Chennai 600 002. [Pan Addpa 3880A ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Petchi, C.A

Section 2(47)Section 54F

…आयकर अपील"य अ"धकरण, ‘ए’ (SMC) "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 1705/CHNY/2017 "नधा"रण वष" /Assessment year : 2009-2010. The Deputy Commissioner of Vs. Shri. Anil Sheth, Income Tax, Prop. M/s. Prince Marbles, Non Corporate Circle 9(1) No.34, Langs Garden Road, Chennai. Pudupet, Chennai 600 002. [PAN ADDPA 3880A ] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.B. Sagadevan, IRS,…

ITO 20(3)(3), MUMBAI vs. SHEHAB SULTAN BOHRA, MUMBAI

Appeal stands partly allowed for statistical purposes

ITA 3692/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3171/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Shehab S.Bohra Income Tax Officer 20(3)(3) Flat No. 1202, 12Th Floor Piramal Chamber बनाम/ Yash Height Chsl Parel Nesbit Road Mumbai – 400 012 Vs. Near Union Bank Of India Mazgaon, Mumbai-400 010 (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Chetan Karia,Ld. ARFor Respondent: Pooja Swaroop, Ld. DR

Section 143(3)Section 50C

…part of the contract.” 19. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra (Dead) through LRs. (2004) 8 SCC 614 at 619, para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sections 17 and 49 of…

SHEHAB S BOHRA,MUMBAI vs. ITO 20(3)(3), MUMBAI

Appeal stands partly allowed for statistical purposes

ITA 3171/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

For Appellant: Chetan Karia,Ld. ARFor Respondent: Pooja Swaroop, Ld. DR

Section 143(3)Section 50C

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

C.A. No.-015619-015619 - 2017Supreme Court04 Oct 2017

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…tract.” 19. It is also well-settled by this Court that the protection provided under Section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre v. Narayan Bapuji Dhgotra (Dead) through LRs. (2004) 8 SCC 614 at 619, para 10. An agreement of sale which fulfilled the ingredients of Section 53A was not required to be executed through a registered instrument. This position was changed by the Registration and Other Related Laws (Amendment) Act, 2001. Amendments were made simultaneously in Section 53A of the Transfer of Property Act and Sectio…