Union of India v. Kesar Singh & Ors. 6

4 SCC 180Reported decision1994#2491 most cited
47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

Union of India v Kesar Singh · 4 SCC 180 · land acquisition compensation · land valuation · compulsory acquisition · capital gains tax · Reference Court · land appeals

Judgments citing Union of India v. Kesar Singh & Ors. 6

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

ITTA/11/2017HC Telangana24 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY AUTO COMPONENTS LTD.

ITA/366/2022HC Delhi26 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PR. COMMISSIONER OF INCOME TAX -2, NEW DELHI vs. SHISHIR AGARWAL

ITA/49/2019HC Delhi17 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

COMMISSIONER OF INCOME TAX vs. SIDWAL REFRIGERATION INDUSTRIES LTD

ITA/827/2010HC Delhi16 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PR. COMMISSIONER OF INCOME TAX - 9 vs. M/S VIREET INVESTMENT PVT. LTD.

ITA/247/2018HC Delhi02 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

COMMISSIONER OF INCOME TAX DEL vs. DELHI PRESS SAMACHAR PATRA P.L

ITA/58/2007HC Delhi15 Oct 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

ITTA/287/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

DIRECTOR OF INCOME TAX EXEMPTION vs. THE DELHI PUBLIC SCHOOL SOCIETY

ITA/609/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

DIRECTOR OF INCOME TAX EXEMPTION vs. THE DELHI PUBLIC SCHOOL SOCIETY

ITA/501/2008HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. ORIENTAL BANK OF COMMERCE

ITA/245/2018HC Delhi26 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI vs. STC DEVELOPERS PVT. LTD.

ITA/131/2018HC Delhi06 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

COMMISSIONER OF INCOME TAX vs. DLF LTD

ITA/264/2010HC Delhi05 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

SONY INDIA PVT LTD

ITA/13/2012HC Delhi24 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

ITTA/14/2016HC Telangana18 Jul 2016

Bench: ANIS,V RAMASUBRAMANIAN

…t is stated again that even against the present award only two Appeals7 were 5 LA.APP. 129/2016 captioned Union of India v. Hari Kishan @ Harkesh (Deceased) Thr. LRs & Ors. and; LA APP. 128/2016 captioned Union of India v. Kesar Singh & Ors. 6 (1994) 4 SCC 180 7 LA.APP. 224/2012 captioned Union of India v. Jagdish Gulati and; LA.APP.225/2012 captioned Union of India v. Sadhna Gupta & Anr. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 90 of 171 filed again by Respondent No. 1 and compen…

Showing 1–20 of 47 · Page 1 of 3