T.N.K. Govindarajulu Chetty v. CIT

87 ITR 22High Court1973#9160 most cited

What is T.N.K. Govindarajulu Chetty v. CIT authority for?

Interest on enhanced compensation accrues year after year from the date of possession until the date of the order granting such compensation, not just on the date of the order.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

T.N.K. Govindarajulu Chetty v. CIT · enhanced compensation · interest accrual · land acquisition · mercantile system · year after year · date of possession · date of order · section 145A · section 10(37)

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing T.N.K. Govindarajulu Chetty v. CIT

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…this Court in CIT v. T.N.K. Govindarajulu Chetty [1987] 165 ITR 231 . Though the judgment is a short one, it deals directly with the point in issue. It is also clear from a perusal of the judgment of the High Court in T.N.K. Govindarajulu Chetty v. CIT [1973] 87 ITR 22 (Mad.), which was upheld by the Supreme Court in this matter, that the issue has been considered by this Court in all its aspects. The principle of the decision also derives support from the earlier decision of this Court in Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21. In these circumstances, we are of the opinion that the appeals before…

Sandhu Builders, Mumbai vs. Assistant Commissioner of Income Tax 19(3), Mumbai

In the result, all all the three appeals of the assessee are allowed appeals of the assessee are allowed partly for statistical purposes

ITA 2002/MUM/2022[2013-2014]Status: DisposedITAT Mumbai20 Feb 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, Acit-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. Pan No. Aaxfs 4480 K Appellant Respondent Assessee By : Mr. Vipul Joshi, Adv./S.K. Desai Revenue By : Mr. Vinay Sinha, Cit-Dr Date Of Hearing : 25/11/2022 : Date Of Pronouncement 20/02/2023

For Appellant: Mr. Vipul Joshi, Adv./S.K. DesaiFor Respondent: Mr. Vinay Sinha, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, ACIT-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. PAN No. AAXFS 4480 K Appellant Respondent Assessee by : Mr. Vipul Joshi, Adv./S.K. Desai Revenue by : Mr. Vinay Sinha, CIT-DR Date of Hearing : 25/11/2022 : Date of pronouncement 20/02/2023 ORDER PER OM PRAKASH KANT, AM These appeals by the assessee are directe…

Sandhu Builders, Mumbai vs. Assistant Commissioner of Income Tax 19(3), Mumbai

In the result, all all the three appeals of the assessee are allowed appeals of the assessee are allowed partly for statistical purposes

ITA 2001/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Feb 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, Acit-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. Pan No. Aaxfs 4480 K Appellant Respondent Assessee By : Mr. Vipul Joshi, Adv./S.K. Desai Revenue By : Mr. Vinay Sinha, Cit-Dr Date Of Hearing : 25/11/2022 : Date Of Pronouncement 20/02/2023

For Appellant: Mr. Vipul Joshi, Adv./S.K. DesaiFor Respondent: Mr. Vinay Sinha, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, ACIT-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. PAN No. AAXFS 4480 K Appellant Respondent Assessee by : Mr. Vipul Joshi, Adv./S.K. Desai Revenue by : Mr. Vinay Sinha, CIT-DR Date of Hearing : 25/11/2022 : Date of pronouncement 20/02/2023 ORDER PER OM PRAKASH KANT, AM These appeals by the assessee are directe…

Sandhu Builders, Mumbai vs. Assistant Commissioner of Income Tax 19(3), Mumbai

In the result, all all the three appeals of the assessee are allowed appeals of the assessee are allowed partly for statistical purposes

ITA 2000/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Feb 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, Acit-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. Pan No. Aaxfs 4480 K Appellant Respondent Assessee By : Mr. Vipul Joshi, Adv./S.K. Desai Revenue By : Mr. Vinay Sinha, Cit-Dr Date Of Hearing : 25/11/2022 : Date Of Pronouncement 20/02/2023

For Appellant: Mr. Vipul Joshi, Adv./S.K. DesaiFor Respondent: Mr. Vinay Sinha, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Sandhu Builders, ACIT-19(3), Sandhu Palace, 41, Pali Hill, Matru Mandir Tardeo, Bandra (W), Vs. Mumbai-400034. Mumbai-400051. PAN No. AAXFS 4480 K Appellant Respondent Assessee by : Mr. Vipul Joshi, Adv./S.K. Desai Revenue by : Mr. Vinay Sinha, CIT-DR Date of Hearing : 25/11/2022 : Date of pronouncement 20/02/2023 ORDER PER OM PRAKASH KANT, AM These appeals by the assessee are directe…

Assistant Commissioner of Income Tax 25(3), Mumbai vs. S. S. Enterprises, Mumbai

In the result, the appeal is allowed

ITA 2649/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Oct 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Vijay Mehta & Mr. Govind Javeri, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 143(3)

…charge even if, subsequently, it is forgone and not realized. When a statute brings to charge certain income, its intention is to enforce the charge at the earliest point of time. The same is clarified in decision in T.N.K. Govindarajulu Chetty v. CIT (1973) 87 ITR 22 (Mad), affirmed in (1987) 165 ITR 231 (SC). In exercise of the powers conferred by sub-section (2) of section 145 of the Income Tax Act, 1961 (43 of 1961), the Central Government notified AS-I and AS-II to be followed by all assessees following the mercantile system of accounting. As per it “accrual” refers to the assumption that revenues and cost…

Tarun Kanti Roy, Kolkata vs. ITO, WD-2(4), Burdwan

In the result the appeal of the assessee is allowed in part

ITA 1778/KOL/2017[2006-07]Status: DisposedITAT Kolkata05 Sept 2018AY 2006-07

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] Assessment Year : 2006-07

For Appellant: Shri Anikesh Banerjee, & Mrs. Saswati Mitra Dutta,AdvocateFor Respondent: Shri Pinaki Mukherjee, Addl.CIT
Section 145ASection 250Section 45(5)

…for which it has been granted. The Hon’ble Supreme Court in the case of Rama Bai vs CIT [1991] 54 Taxman 496 (SC) held as follows : In view of the decisions in CIT v. T.N.K.Govindarajulu Chetty [1987] 165 ITR 231 (SC), T.N.K. Govindarjulu Chetty v. CIT [1973] 87 ITR 22 (Mad.) and Mrs. Khorshed Shapoor Chenai v. ACED [1980] 122 ITR 21 (SC) it s clear that the interest on enhanced compensation under the Land Acquisition Act could not be taken to have accrued on the date of the order of the Court granting enhanced compensation but had to be taken as having accrued year after year from the date of delivery of possess…