Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat

1 SCC 262Reported decision1991#14603 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 10(37)Section 155(16)Section 45(5)Section 56(2)(viii)Section 143(2)Section 143(3)Section 145A Section 145B

Issues it is cited on

section 155(16)section 23(1a)section 45(5)(b)section 23(2)section 2(28a)section 45(5)section 10(37)enhanced compensation section 155 compulsory acquisition right to receive section 18

Judgments citing Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat

Suresh Kumar, Yamunanagar vs. ITO, W-4, Yamunanagar

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 143(3)Section 147Section 151Section 28Section 56

…ion 18 of the 1894 Act. Section 28 does not apply to cases of undue delay in making award for compensation [See: Ram Chand & others etc v. Union of India & Ors. - 1994(1) SCC 44]. In the case of Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat - (1991) 1 SCC 262, this Court has held that interest is different from compensation. 24. To sum up, interest is different from compensation. However, interest paid on the excess amount under Section 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under Section 34 is for delay in making payment. This vital difference need…

Paras and Shubham Chaudhary Legal Heir of Kanhaiya Lal, Panchkula vs. ITO, Ward 2, Panchkula

In the result, appeal of the assessee is allowed

ITA 1236/CHANDI/2016[2007-08]Status: HeardITAT Chandigarh24 Sept 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rishab Gupta & Shri Mukesh Aggarwal,CAsFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 10(37)Section 18Section 28Section 4Section 5

…1894 Act. Section 28 does not apply to cases of undue delay in A.Y.2007-08 7 making award for compensation [See: Ram Chand & others etc v. Union of India & Ors. - 1994(1) SCC 44]. In the case of Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat - (1991) 1 SCC 262, this Court has held that interest is different from compensation. 24. To sum up, interest is different from compensation. However, interest paid on the excess amount under Section 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under Section 34 is for delay in making payment. This vital difference need…

Vachaspati Sharma, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1180/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Nov 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

…a reference under section 18 of the 1894 Act. Section 28 does not apply to cases of undue delay in making award for compensation (See: Ram Chand v. Union of India [1994] 1 SCC 44]. In the case of Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat [1991] 1 SCC 262, this Court has held that interest is different from compensation. 24. To sum up, interest is different from compensation. However, interest paid on the excess amount under section 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under section 34 is for delay in making payment. This vital difference nee…

ITO, Rewari vs. Sh. Ramsarup Saini HUF, Rewari

The appeal of the Revenue is allowed for statistical purposes

ITA 2571/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kantasstt. Year: 2011-12 Ito Ramsarup Saini Huf Ward-2 Konsiwas Road Rewari 123 401 Rewari Pan Aaihr3464F Vs. (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri C.P. Singh, Sr. DR

Section 10(37)Section 143(2)Section 145ASection 28Section 34Section 56Section 56(2)(viii)Section 57

…rence under s. 18 of the 1894 Act. Sec. 28 does not apply to cases of undue delay in making award for compensation [see : Ram Chand &Ors. vs. Union of India &Ors. 1994 (1) SCC 44]. In the case of Shree Vijay Cotton & Oil Mills Ltd. vs. State of Gujarat (1991) 1 SCC 262, this Court has held that interest is different from compensation. 24. To sum up, interest is different from compensation. However, interest paid on the excess amount under s. 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under s. 34 is for delay in making payment. This vital difference needs to be ke…

Vitthal Gurunath Patil, Latur vs. Income-Tax Officer, Latur

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

ITA 1386/PUN/2017[2010-11]Status: DisposedITAT Pune22 Jun 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 1386/Pun/2017 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: None (Written submission)For Respondent: Shri Achal Sharma

Section 28Section 34Section 57

…nce under s. 18 of the 1894 Act. Sec. 28 does not apply to cases of undue delay in making award for compensation [see : Ram Chand & Ors. vs. Union of India & Ors. 1994 (1) SCC 44]. In the case of Shree Vijay Cotton & Oil Mills Ltd. vs. State of Gujarat (1991) 1 SCC 262, this Court has held that interest is different from compensation. 24. To sum up, interest is different from compensation. However, interest paid on the excess amount under s. 28 of the 1894 Act depends upon a claim by the person whose land is acquired whereas interest under s. 34 is for delay in making payment. This vital difference needs to be ke…

Dnyanoba Shajirao Jadhav, Latur vs. Income-Tax Officer

In the result, appeal of assessee is allowed for statistical purpose

ITA 168/PUN/2016[2011-12]Status: DisposedITAT Pune29 Jan 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Shri Achal Sharma

Section 10(37)Section 143(2)Section 23Section 28Section 56(2)(viii)Section 57