Suraj Lamps and Industries Private Ltd. v. State of Haryana and Anr.

7 SCC 363Reported decision2009#21385 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 148 Section 17 Section 250 Section 269SS Section 271D Section 273B Section 49

Judgments citing Suraj Lamps and Industries Private Ltd. v. State of Haryana and Anr.

BHAVANISHANKER NAIK,MANGALURU vs. INCOME TAX OFFICER, WARD - 2(1), MANGALURU

In the result, the appeal by the assessee is allowed

ITA 1968/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Ms. Jaya Priya R., Advocate & Shri Hemant Pai, CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru

Section 148Section 250Section 269SSection 271Section 271DSection 273BSection 274

…unregistered agreement does not have any enforceability. What are the advantages of registration is described by Honourable supreme court in Suraj Lamp and Industries (P) Ltd. through. DIR vs. State of Haryana and Anr. (15.05.2009 - SC) AIR 2009 SC 3077(2009) 7 SCC 363 as under: - “Advantages of registration 15. In the earlier order dated 15-5-2009 [ MANU/SC/1021/2009 : 2009:INSC:818 : (2009) 7 SCC 363 : (2009) 3 SCC (Civ) 126], the objects and benefits of registration were explained and we extract them for ready reference: (SCC p. 367, paras 15-18) "15. The Registration Act, 1908 was enacted with the intentio…

PR. COMMISSIONER OF INCOME TAX-1 vs. CHATURANAN INDUSTRIES LTD.

ITA/131/2024HC Delhi21 Feb 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…able properties of defendants cannot be destroyed on account of self-serving oral statements and stand of the plaintiffs that there existed an HUF....”. The Apex Court in the case of Suraj Lamps and Industries Private Ltd. v. State of Haryana and Anr., (2009) 7 SCC 363 has categorically held that unregistered documents cannot be construed as a valid transfer of property. Consequently, the Appellant’s reliance on an Oral Settlement to establish an Digitally Signed By:JASWANT SINGH RAWAT Signing Date:30.09.2024 17:14:39 Signature Not Verified FAO(OS) 131/2024 Page 4 of 5 individual right of ownership on the subje…

ACIT 28 (2), NAVI MUMBAI vs. M/S NEEL SIDDHI DEVELOPERS, NAVI MUMBAI

ITA 30/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Oct 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.30/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) The Assistant Commissioner M/S Neel Siddhi Developers 2Nd Floor, The Emerald Plot No. Of Income Tax 28(2), 195/B, Sec-12, Vashi, Navi Mumbai बिधम/ Mumbai- 400 703 Room No.307, 3Rd Floor, Tower Vs. No.6, Vashi Railway Station Complex, Navi Mumbai- 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aagfn2744N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Ms. Ritika AgarwalFor Respondent: Shri. Chetan M. Kacha, Sr. AR

Section 143(3)

…Simultaneously, with the execution of the MOU the Assessee paid Rs.25 lacs out of total consideration. 20. The Id. DR vehemently challenged the action of the CIT(A) and relied upon the decision of SC in the case of Suraj Lamps and Industries Pvt. Ltd (2009) 7 SCC 363 to contend that no rights in the asset can get created unless the conveyance is registered and stamp duty is paid. The Id. DR further relied upon the judgment in the case of Alapati Venkataramiah [1996] AIR 115, [1965] SCR (3) 567 and vociferously argued that in the context of Section 53A of the Transfer of Property Act, the date of acquisition of…

THE PR. COMMISSIONER OF INCOME TAX-4 vs. INDRAPRASTHA POWER GENERATION CO. LTD.

ITA/189/2017HC Delhi24 Mar 2017

Bench: This Court On 29Th August, 2017 When Notice Thereof Was Ordered To Be Issued. The Counsels Were Heard On 12Th October, 2017 & Orders Reserved. 3. The Petitioner/Plaintiff Instituted The Suit, From Which This Petition Arises, For Recovery Of Possession & Mesne Profits With Respect To Property No.B-237/B, Greater Kailash – I, New Delhi From The Two Respondents / Defendants Being The Daughter-In-Law & The Granddaughter Of The Petitioner/Plaintiff, Pleading (I) That The Petitioner / Plaintiff Is The Owner In Possession Of Property No.B-237/B, Greater Kailash – I, New Delhi; (Ii) That The Respondents / Defendants Are In Possession Of Rooms On First Floor Of The

Section 115

…ideration the large scale transfer of properties in the city of Delhi by instruments other than registered Conveyance Deed, held that title can be deciphered therefrom also but Supreme Court in Suraj Lamp & Industries Pvt. Ltd. Vs. State of Haryana (2009) 7 SCC 363 and (2012) 1 SCC 656 expressly overruled the said judgment and held that no title in the property could be created save by a registered Conveyance Deed. Section 60(b) of the Easements Act cannot in my opinion be construed as a mode of creation of title to the property and any such interpretation by the Courts would be to the detriment of the r…