Sri Shanti Sharma & Others v. Smt. Ved Prabha & Others

4 SCC 193Reported decision1987#12742 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 142(1)Section 234ASection 234BSection 234CSection 250Section 69

Judgments citing Sri Shanti Sharma & Others v. Smt. Ved Prabha & Others

M/S. Sumukha Holdings, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-4(3)(1), Bangalore

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

ITA 797/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Siddesh Nagraj Gaddi, AR
Section 142(1)Section 234Section 250Section 69

…ase, there is no investment and there is no payment made by the assessee and in such circumstances, the addition made u/s. 69 is not correct. In support of our above finding, we also relied on the two judgments of the Hon’ble Supreme Court reported in (2009) 4 SCC 193 in the case of Kaliaperumal vs. Rajagopal & Anr and also in the case of Kewal Krishan vs. Rajesh Kumar & Ors. Etc. in Civil Appeal Nos. 6989-6992 of 2021 dated 22/11/2021. 11. The finding given by the Hon’ble Supreme Court in the first mentioned judgment is as follows: Page 12 of 14 “8. Sale is defined as being a transfer of ownership for a price.…

M/S Vaibhav vs. Joint Comm. of Income Tax Range 3 Hyd

Appeal is allowed and the judgments and decrees passed by the

ITTA/58/2002HC Telangana14 Sept 2022

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

For Appellant: Mr. Bimal Gupta, Sr. Advocate with

…IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA RSA No. 58 of 2002 Date of Decision: 12.09.2023 Devinder Kumar Sharma ...Appellant Versus Mehar Chand (through LRs) and others ...Respondents Coram Hon’ble Mr. Justice Rakesh Kainthla, Judge. Whether approved for reporting?1 Yes. For the Appellant : Mr. Bimal Gupta, Sr. Advocate with Mr. Varun Thakur, Advocate. For the Respondents : Mr. Maan Singh, Advocate for respondents No.1(b) to 1(e). Rakesh Kainthla, Judge (Oral) The present appeal is directed against the judgment & decree dated 5.1…

Amit Kumar Tyagi, Ghaziabad vs. Deci, Circle-1, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 1152/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

For Appellant: Sh. P. P. Singh, CAFor Respondent: Sh. Satpal Gulati, CIT DR
Section 143(1)

…as held that a conditional gift only becomes complete on compliance of conditions in the deed and when a gift is incomplete, the title remains with the donor and the gift deed might be cancelled. Reference may also be made to Kaliaperumal Vs. Rajagopal (2009) 4 SCC 193 and Surinder Pal Vs. Rainbow Promoters Pvt. Ltd. 2010 SCC OnLine P&H 9366. 18. I have enquired from the counsel for the defendants, whether the defendants have dealt with the property in any manner whatsoever to the detriment of the plaintiff and/or have mortgaged the same or created any third party rights in the same. 19. The counsel for the defe…

Jaypee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result, all the appeals are disposed of in the terms as indicated above

ITA 3876/DEL/2015[2013-14]Status: DisposedITAT Delhi29 Jun 2018AY 2013-14

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 133ASection 194Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3874, 3875 & 3876/Del/2015 Assessment Years: 2011-12, 2012-13 & 2013-14 Vs. DCIT(TDS), M/s. Jaypee Sports International Ltd., Noida Nirman Sadan, T-1, 2nd Floor, Jaypee Green Wish Town, Sector-128, Noida PAN :AABCJ9037E (Appellant ) (Respondent ) Appellant by Sh. A.K. Garg, Adv. Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.06.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These three appeals are directed against common order dated 31.03…

Jaypee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result, all the appeals are disposed of in the terms as indicated above

ITA 3875/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2018AY 2012-13

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 133ASection 194Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3874, 3875 & 3876/Del/2015 Assessment Years: 2011-12, 2012-13 & 2013-14 Vs. DCIT(TDS), M/s. Jaypee Sports International Ltd., Noida Nirman Sadan, T-1, 2nd Floor, Jaypee Green Wish Town, Sector-128, Noida PAN :AABCJ9037E (Appellant ) (Respondent ) Appellant by Sh. A.K. Garg, Adv. Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.06.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These three appeals are directed against common order dated 31.03…

Jaypee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result, all the appeals are disposed of in the terms as indicated above

ITA 3874/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 133ASection 194Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3874, 3875 & 3876/Del/2015 Assessment Years: 2011-12, 2012-13 & 2013-14 Vs. DCIT(TDS), M/s. Jaypee Sports International Ltd., Noida Nirman Sadan, T-1, 2nd Floor, Jaypee Green Wish Town, Sector-128, Noida PAN :AABCJ9037E (Appellant ) (Respondent ) Appellant by Sh. A.K. Garg, Adv. Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.06.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These three appeals are directed against common order dated 31.03…

The Pr. Commissioner of Income Tax -4 vs. Gvk Project & Technical Services Ltd

ITA/646/2018HC Delhi28 May 2018

Bench: The Learned Trial Court, Which Was Dismissed By An Order Dated 15.12.2018 By The Learned Trial Court. 3.1 Learned Counsel For The Petitioner/Tenant Submits That The Digitally Signed By:Geeta Joshi Signing Date:09.03.2025 06:37:26 Signature Not Verified

Section 25

…landlord has to prove is a better title than the tenant to seek his eviction from a tenanted premises under Section 14(1)(e) of the Act. The Supreme Court in the case of Shanti Sharma v. Ved Prabha has held as follows: 6 2024 SCC OnLine Del47 7 (1987) 4 SCC 193 Digitally Signed By:GEETA JOSHI Signing Date:09.03.2025 06:37:26 Signature Not Verified RC.REV. 646/2018 Page 11 of 18 “14. The word “owner” has not been defined in this Act and the word ‘owner’ has also not bee…

Commissioner of Income Tax-2 vs. Central Warehousing Corporation Ltd

ITA/2/2016HC Delhi08 Jan 2016

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

Section 14

…s absolute ownership. It must be presumed that the concept of ownership only will be as it is understood at present. It could not be doubted that the term “owner” has to be understood in the context of the background of 4 2024 SCC OnLine Del47 5 (1987) 4 SCC 193 Digitally Signed By:GEETA JOSHI Signing Date:08.03.2025 23:05:25 Signature Not Verified RC.REV. 2/2016 Page 9 of 16 the law and what is contemplated in the scheme of the Act. This Act has been enacted for…

Sri Shanti Sharma & Others v. Smt. Ved Prabha & Others (4 SCC 193) — Cited in 8 Judgments | BharatTax