Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT

5 SCC 482Supreme Court of India1997#315 most cited

What is Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT authority for?

For income to be assessable under the head 'Income from House Property' as per Section 22 of the Income Tax Act, 1961, beneficial ownership or the right to enjoy the property is sufficient; legal ownership is not a mandatory prerequisite.

261

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Podar Cement · Podar Cement · Section 22 · Income from house property · beneficial owner · legal ownership · deemed owner · house property income · 5 SCC 482 · Supreme Court · taxability

Sections most often in play

Section 14ASection 143(3)Section 1894Section 8DSection 10(37)Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 9(1)(ii)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160

Judgments citing Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…n the Explanation must be read into the main provision with effect from the time that the main provision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij Mohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P. ) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be retrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'. 21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It includes salaries in the total income of an assessee if the assessee has earned it in India. The w…

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…xplanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n57\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

…xplanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n57\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…n the Explanation must be read into the main provision with effect from the time that the main provision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij Mohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P. ) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be retrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'. 21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It includes salaries in the total income of an assessee if the assessee has earned it in India. The w…

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

…nation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n\n59\n\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

…xplanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n57\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…n the Explanation must be read into the main provision with effect from the time that the main provision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij Mohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P. ) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be retrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'. 21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It includes salaries in the total income of an assessee if the assessee has earned it in India. The w…

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

ITA 245/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh11 Nov 2025AY 2021-22
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

…xplanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n57\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India. T…

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

…he Explanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared' or\n'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…xplanation must\nbe read into the main provision with effect from the time that the main\nprovision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij\nMohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P.\n57\n) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be\nretrospective irrespective of the fact that the phrase used are 'it is declared'\nor 'for the removal of doubts'.\n21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It\nincludes salaries in the total income of an assessee if the assessee has earned\nit in India.…

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…n the Explanation must be read into the main provision with effect from the time that the main provision came into force. Shyam Sunder v. Ram Kumar [2001] 8 SCC 24, Brij Mohan Das Laxman Das v. CIT [1997] 1 SCC 352, 354, CIT v. Podar Cement (P. ) Ltd. [1997] 5 SCC 482, 506. But if it changes the law it is not presumed to be retrospective irrespective of the fact that the phrase used are 'it is declared' or 'for the removal of doubts'. 21. There was and is no ambiguity in the main provision of section 9(1) (ii) . It includes salaries in the total income of an assessee if the assessee has earned it in India. The w…

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