How many judgments cite V.M.Salgaocar & Bros.(P) Ltd. v. CIT?

189 judgments on BharatTax cite V.M.Salgaocar & Bros.(P) Ltd. v. CIT (243 ITR 383), spanning 2015 to 2026.

Which sections of the Income Tax Act does V.M.Salgaocar & Bros.(P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 57(iv), Section 56(2)(viii), Section 10(37), Section 263, Section 143(3), Section 45(5).

V.M.Salgaocar & Bros.(P) Ltd. v. CIT

243 ITR 383Supreme Court of India2000#497 most cited

What is V.M.Salgaocar & Bros.(P) Ltd. v. CIT authority for?

An order by the Supreme Court dismissing a Special Leave Petition (SLP) at the threshold without detailed reasons does not constitute a declaration of law or a binding precedent. Such dismissal in limine offers no legal assistance.

189

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

V.M. Salgaocar & Bros. (P) Ltd. v. CIT · SLP dismissal · declaration of law · binding precedent · Article 141 · Supreme Court

Also reported as

110 Taxmann 67

Sections most often in play

Section 57(iv)Section 56(2)(viii)Section 10(37)Section 263 Section 143(3)Section 45(5)Section 145A Section 145A(b)

Read the full judgment

Issues it is cited on

section 145b section 45(5)section 57(iv)section 56(2)(viii)section 145a(b)section 10(37)enhanced compensation section 145a compulsory acquisition section 264 section 143(3a)lack of enquiry

Judgments citing V.M.Salgaocar & Bros.(P) Ltd. v. CIT

Komal Adlakha, Gurugram vs. ITO, Ward 2(2), Gurugram

In the result, appeal of the assessee is allowed

ITA 3652/DEL/2025[2019-20]Status: DisposedITAT Delhi18 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Vs. Ito, Komal Adlakha, A06, Parsvnath Green Ville, Ward-2(2), Sohna Road, Gurgaon Gurgaon Pan: Autpa5180C (Appellant) (Respondent) Assessee By Sh. Mahfuzur Rahman, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), 10 | P a g e the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal…

Ravinder, Gurgaon vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 4865/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Radhey Shyam Saini, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2359/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 Vs. Pcit, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana Pan: Bxhps4356Q (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Rohtak’S Order No. Itba/Rev/F/Rev5/2023- 24/1062878555(1), Dated 18.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Shammi Nagpal HUF, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2358/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2013-14 Vs. Pcit, Shammi Nagpal Huf, H. No. 7, Sector-13, Hissar, Rohtak Haryana Pan: Aazhs3505D (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2013-14, Arises Against The Principal Commissioner Of Income Tax (In Short “The Pcit”), Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023- 24/1062887031(1), Dated 19.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

ITO, Ward-1(1), Faridabad vs. Chaman, Faridabad

In the result, appeal of the assessee is allowed

ITA 2774/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

Section 147Section 250(4)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Hari Singh, Palwal vs. ITO, Ward-1(3), Faridabad

In the result, appeal of the assessee is allowed

ITA 4082/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Income Tax Officer, Panipat vs. Dinesh Kaushik, Panipat

In the result, appeal of the assessee is allowed

ITA 5753/DEL/2024[2018-19]Status: DisposedITAT Delhi05 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat Vpo Baljattan, Panipat, Haryana Pan: Awjpk9483E (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145BSection 263Section 28Section 45(5)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasizing the fact of dismissal of SLP in limine by the Hon'ble Supreme Court 9 | P a g e in Mahender Pal's case by the Revenue is not of any legal…

Jile Singh, Faridabad vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed

ITA 2223/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

For Appellant: NoneFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Sanakari, Village Bhooda Noida vs. Ward 3(4) Sector 24 Noida, Noida

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Baljit Kaur, Ludhiana vs. DCIT, Karnal

In the result, both the appeals of the assessee are allowed

ITA 4073/DEL/2024[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

…e (supra) overlooking the decision of Hon’ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance by the Ld PCIT on the decision in Mahender Pal Narang's case is misplaced Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon 'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the lact of dismissal of SLP in limine by the Hon 'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance…

Baljit Kaur, Karnal vs. Pr. CIT, Rohtak

In the result, both the appeals of the assessee are allowed

ITA 1208/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Section 10(37)Section 142(1)Section 143(3)Section 263

Sukhbir Singh, Bahadurgarh, Haryana vs. Income Tax Officer Ward 68(5), Delhi

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Vinod, Faridabad vs. PCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Devinder Kumar, Faridabad vs. Principal Commissioner, Faridabad

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Subhash Chander, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2356/DEL/2024[2019-20]Status: DisposedITAT Delhi21 May 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs Pcit, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Axlpc0177G Assessee By : Sh. Kuldip Khera, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20, Arises Against The Pcit, Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023–24/1062890142(1) Dated 19.03.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kuldip Khera, CAFor Respondent: Sh. Jitender Singh, CIT-DR

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Daya Ram, Gurgaon vs. PCIT, Rohtak

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldaya Ram, Vs. Pcit, Village Patauda Khera, Rohtak Po Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) Pan: Avrpr0237L Assessee By : Shri Jai Bhagwan Saini, Adv Revenue By: Shri Surender Pal, Cit Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Jai Bhagwan Saini, AdvFor Respondent: Shri Surender Pal, CIT DR

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…

Shiv Narayan, Haryana vs. DCIT, Circle-3(1), Haryana

In the result, appeal of the assessee is allowed

ITA 2196/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Sh. Shiv Narayan, Vs. Dcit, H. No. 137, V & Po, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana Pan:Akfpn6891B (Appellant) (Respondent)

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…upra) overlooking the decision of Hon'ble Supreme Court in Ghanshyam's HUF's case is not sustainable. Reliance of the Ld. CIT-DR on the decision in Mahender Pal Narang's case is misplaced. Needless to emphasis that in V.M. Salgaocar and Bros Pvt. Ltd. vs. CIT 243 ITR 383 (SC), the Hon'ble Supreme Court has held that an order dismissing the SLP at the threshold without detailed reasons does not constitute any declaration of law or a binding precedent. Therefore, overemphasising the fact of dismissal of SLP in limine by the Hon'ble Supreme Court in Mahender Pal's case by the Revenue is not of any legal assistance t…