Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors.

3 SCC 676Reported decision2002#7113 most cited
16

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 143(1)Section 143(3)Section 147Section 2(47)Section 143(2)Section 144BSection 148Section 151

Issues it is cited on

section 2(47)(v)section 53asection 53joint development agreementjdasection 2(47)compulsory acquisitiontransfer of capital assetmere change of opinionsection 269change of opinionfinal assessment order

Judgments citing Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors.

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

…ent thereto:" 18. Section 53A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshiv: Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676 stated as follows: "16..But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53-A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contract must be in writing, signed by the t…

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 218/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 216/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 209/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

MR.RAHIL MAHESH KUMAR NIZAMUDDIN ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 892/BANG/2019[2014-15]Status: DisposedITAT Bangalore18 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.Y. Ningoji Rao, A.RFor Respondent: Shri V.S. Chakrapani, D.R
Section 48Section 54FSection 55A

…by this expression is to refer to the ingredients of applicability of section 53A to the contracts mentioned therein. It is only where the contract contains all the six features mentioned in Shrimant Shamrao Suryavanshi v. Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676, that the section applies, and this is what is meant by the expression 'of the nature referred to in section 53A'. • This expression cannot be stretched to refer to an amendment that was made years later in 2001, so as to then say that though registration of a contract is required by the Amendment Act of 2001, yet the aforesaid expression 'of the n…

M/S JAICO AUTOMOBILE ENGINEERING COMPANY PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(5), BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 933/BANG/2017[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2007-08

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 2(47)(v)Section 234ASection 45Section 53A

…the judgment considered the conditions to be satisfied under Section 53A of the Transfer of Property Act. The Hon’ble Apex Court considered the judgment in the case of Shrimant Shamrao Suryavanshi & Anr vs. Pralhad Bhairoba Suryavanshi (D) by LRs & Ors (2002) 3 SCC 676 at 682 wherein the condition of taking possession has been made as a condition precedent. Also, the Hon’ble Apex Court observed that the transferee must have done some act in furtherance of the contract and the transferee must perform or be willing to perform his part of the contract. Essentially, in the case of IDEB, it had not performed the contr…

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

…A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors., (2002) 3 SCC 676 at 682 stated as follows:- “16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53- A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contract must be in writing, signed…

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

…ent thereto:" 18. Section 53A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshiv. Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676 stated as follows: "16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53-A of the Act. The necessary conditions are: ITA Nos.27 & 28/Chny/2017 :- 34 -: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contrac…

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

…ent thereto:" 18. Section 53A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshiv. Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676 stated as follows: "16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53-A of the Act. The necessary conditions are: ITA Nos.27 & 28/Chny/2017 :- 34 -: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contrac…

SMT SARBANI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

ITA 720/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 54E

…by this expression is to refer to the ingredients of applicability of section 53A to the contracts mentioned therein. It is only where the contract contains all the six features mentioned in Shrimant Shamrao Suryavanshi v. Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676, that the section applies, and this is what is meant by the expression 'of the nature referred to in section 53A'. This expression cannot be stretched to refer to an amendment that was made years later in 2001, so as to then say that though registration of a contract is required by the Amendment Act of 2001, yet the aforesaid expression 'of the nat…

SMT SAKI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

ITA 719/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 54E

…by this expression is to refer to the ingredients of applicability of section 53A to the contracts mentioned therein. It is only where the contract contains all the six features mentioned in Shrimant Shamrao Suryavanshi v. Pralhad Bhairoba Suryavanshi [2002] 3 SCC 676, that the section applies, and this is what is meant by the expression 'of the nature referred to in section 53A'. This expression cannot be stretched to refer to an amendment that was made years later in 2001, so as to then say that though registration of a contract is required by the Amendment Act of 2001, yet the aforesaid expression 'of the nat…

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

…A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors., (2002) 3 SCC 676 at 682 stated as follows: “16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53- A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contract must be in writing, signe…

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

…A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors., (2002) 3 SCC 676 at 682 stated as follows: Shehab S.Bohra Assessment Year-2010-11 “16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53- A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) th…

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

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

…A, as is well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors., (2002) 3 SCC 676 at 682 stated as follows: Shehab S.Bohra Assessment Year-2010-11 “16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53- A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) th…

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

…well known, was inserted by the Transfer of Property Amendment Act, 1929 to import into India the equitable doctrine of part performance. This Court has in Shrimant Shamrao Suryavanshi & Anr. v. Pralhad Bhairoba Suryavanshi (D) by LRs. & Ors., (2002) 3 SCC 676 at 682 stated as follows: “16. But there are certain conditions which are required to be fulfilled if a transferee wants to defend or protect his possession under Section 53- A of the Act. The necessary conditions are: (1) there must be a contract to transfer for consideration of any immovable property; (2) the contract must be in…