{"id":243364,"date":"2010-08-03T00:00:00","date_gmt":"2010-08-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010"},"modified":"2018-05-13T10:13:37","modified_gmt":"2018-05-13T04:43:37","slug":"shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","title":{"rendered":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010<\/div>\n<pre>Court No. - 37\n\nCase :- WRIT TAX No. - 960 of 2006\n\nPetitioner :- Shilpi Builders Ltd.\nRespondent :- Union Of India &amp; Another\nPetitioner Counsel :- S.D. Singh\nRespondent Counsel :- S.C.\n\nHon'ble Rajes Kumar,J.\n<\/pre>\n<p>Hon&#8217;ble Bharati Sapru,J.\n<\/p>\n<p>By means of the present petition the petitioner has challenged the<br \/>\nnotice under Section 148 of the Income Tax Act, 1961 (here-in-after<br \/>\nreferred to as &#8216;Act) dated 28th March, 2006 for the assessment year<br \/>\n1999-2000.\n<\/p>\n<p>The brief facts of the case are that the petitioner is a Civil Contractor<br \/>\nand engaged in the business of constructing multi-storied buildings.<br \/>\nThere was a search and seizure operation under Section 132(1) of the<br \/>\nIncome Tax Act, 1961 at the business premises as well as the<br \/>\nresidential premises of the Directors on 17.10.2000.\n<\/p>\n<p>It appears that the matter has been referred to the District Valuation<br \/>\nOfficer Income Tax Department, Kanpur under Section 131(1) (B) of<br \/>\nthe Act to ascertain the cost of the construction in multi-storied<br \/>\nbuildings including Ratan Apartments, 7\/144, Swaroop Nagar, Kanpur<br \/>\nand Ratan Vihar, Phase-II, 127\/216, Bara Devi, Kanpur.\n<\/p>\n<p>The petitioner has filed the Income Tax Return for the assessment<br \/>\nyear 1999-2000 on 22nd December, 1999. The assessment order was<br \/>\npassed on 3rd of March, 2000, under Section 143 (1) (a) of the Act. On<br \/>\nthe basis of the search and seizure operation an order under Section<br \/>\n158 BC was passed and on the basis of the valuation report the<br \/>\nadditions were made, towards unexplained investments in the<br \/>\nconstruction of the aforesaid buildings.\n<\/p>\n<p>Being aggrieved by the block assessment order the petitioner filed<br \/>\nappeal before the Commissioner Income Tax (Appeals), Kanpur. The<br \/>\nCommissioner Income Tax (Appeals) vide order dated 22.6.2004 has<br \/>\ndeleted the addition on the ground that during the course of search<br \/>\noperation no material or evidence, documents or papers were found<br \/>\nand seized, which could establish that the petitioner had incurred<br \/>\ncertain expenses in construction of the above buildings and which<br \/>\nwere not recorded in the regular books of account. The order of the<br \/>\nCommissioner Income Tax (Appeals) has been upheld by the Income<br \/>\nTax Appellate Tribunal vide order dated 12th September, 2005.\n<\/p>\n<p>After the order of the Commissioner Income Tax (Appeals), which has<br \/>\nbeen confirmed by the Tribunal the respondent has issued the notice<br \/>\nunder Section 148 read with Section 147 of the Tax Act on the ground<br \/>\nmentioned in the reason recorded dated 28th March, 2006, which is<br \/>\nAnnexure-7 to the Writ Petition. As per the reasons recorded the notice<br \/>\n under Section 147 has been issued on the basis of the report of<br \/>\nDistrict Valuation Officer wherein the higher cost of construction has<br \/>\nbeen estimated as against the disclosed cost of construction, which<br \/>\naccording to the assessing authority has not been assessed to tax<br \/>\nand, therefore, there was the escaped assessment.\n<\/p>\n<p>Heard Sri S.D. Singh, learned Counsel for the petitioner and Sri Ashok<br \/>\nKumar, learned counsel for the respondents.\n<\/p>\n<p>Learned Counsel for the petitioner submitted that prior to the<br \/>\nintroduction of Section 142A the Income Tax Authority had no<br \/>\njurisdiction to refer the matter to the valuation cell for the determination<br \/>\nof cost of construction. The matter could be referred only for the<br \/>\ndetermination of the value for the purposes of capital gain. Reliance<br \/>\nhas been placed on the Apex Court decision in the case of Smt.<br \/>\nAmiya Bala Paul Vs. Commissioner of Income Tax reported in 262<br \/>\nITR page 407. He submitted that after the decision of the Apex Court<br \/>\nSection 142A has been inserted by the Finance -2 Act 2004 with effect<br \/>\nfrom 15.11.1972 which empowers the assessing authority to refer the<br \/>\nmatter to the valuation cell for the purposes of making an assessment<br \/>\nor re-assessment under the Act. He, however, submitted that in view of<br \/>\nthe proviso, Section 142-A is not applicable in the present case as the<br \/>\nassessment order has already been passed prior to 30th September,<br \/>\n2004 and, therefore, the initiation of proceeding under Section 148 on<br \/>\nthe basis of valuation report estimating the cost of construction is<br \/>\nwholly illegal.\n<\/p>\n<p>Having heard learned counsel for the parties, we have gone through<br \/>\nthe records and find substance in the argument of learned Counsel for<br \/>\nthe petitioner.\n<\/p>\n<p>Admittedly, for the assessment year 1999-2000 the petitioner has filed<br \/>\nthe Income Tax Return on 22nd of December, 1999 and the<br \/>\nassessment was made on 3rd March, 2000 under Section 143 (1) (A).\n<\/p>\n<p>It would be appropriate to refer Section 142-A, which has been<br \/>\ninserted by the Finance-2 Act of 2004 with effect from 15.11.1972,<br \/>\nwhich reads as under:-\n<\/p>\n<p>(1) For the purposes of making an assessment or reassessment under this Act, where an<br \/>\nestimate of the value of any investment referred to in section 69 or section 69B or the value of<br \/>\nany bullion, jewellery or other valuable article referred to in section 69A or section 69B is<br \/>\nrequired to be made, the Assessing Officer may require the Valuation Officer to make an<br \/>\nestimate of such value and report the same to him.\n<\/p>\n<p>(2) The Valuation Officer to whom a reference is made under sub-section (1) shall, for the<br \/>\npurposes of dealing with such reference, have all the powers that he has under section 38A of<br \/>\nthe Wealth-tax-Act, 1957 (27 of 1957).\n<\/p>\n<p>(3) On receipt of the report from the Valuation Officer, the Assessing Officer may, after giving<br \/>\nthe assessee an opportunity of being heard, take into account such report in making such<br \/>\nassessment or reassessment:\n<\/p>\n<p>&#8220;Provided that nothing contained in this section shall apply in respect of an<br \/>\nassessment made on or before that 30th day of September, 2004, and where such<br \/>\n assessment has become final and conclusive on or before that date, except in cases<br \/>\nwhere a reassessment is required to be made in accordance with the provisions of<br \/>\nSection 153A.&#8221;\n<\/p>\n<p>The proviso of Section 142-A provides that this provision will not apply<br \/>\nin case if the assessment has been made on or before 30th day of<br \/>\nSeptember, 2004 and such assessment has become final and<br \/>\nconclusive on or before that day.\n<\/p>\n<p>In the present case since the assessment has already been made on<br \/>\n3rd of March, 2000 and no appeal was pending on 30th of September,<br \/>\n2004, in view of the proviso to Section 142-A the provisions of Section<br \/>\n142-A(1) is not applicable in the present case and, therefore, no<br \/>\nreference could be made under Section 142-A(1) for the determination<br \/>\nof cost of construction. The Apex Court in the case of Smt. Amiya<br \/>\nBala Paul Vs. Commissioner Income Tax (Supra) has held that the<br \/>\nassessing authority has no power to refer the matter to the valuation<br \/>\nofficer for the determination of the cost of construction under Section<br \/>\n55-A, 131 of the Income Tax Act. It has been held that under Section<br \/>\n55-A the reference to the valuation can be made only for the purposes<br \/>\nof determination of the value for the purposes of capital gain.<br \/>\nTherefore, we are of the view that the assessing authority had no<br \/>\npower to refer the matter to the valuation cell for the determination of<br \/>\nthe cost of construction and such valuation report cannot be made<br \/>\nbasis for the initiation of proceeding under Section 148 read with<br \/>\nSection 147.\n<\/p>\n<p>For the reasons stated above, the notice under Section 148 dated 28th<br \/>\nMarch, 2006 Annexure-5 to the Writ Petition for the assessment year<br \/>\n1999-2000 is not sustainable and is liable to be quashed.\n<\/p>\n<p>In the result the writ petition is allowed. The notice under Section 148<br \/>\ndated 28th March, 2006 Annexure-5 to the writ petition and all the<br \/>\nconsequential proceedings are hereby quashed.\n<\/p>\n<p>Order Date :- 3.8.2010<br \/>\nS.P.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 Court No. &#8211; 37 Case :- WRIT TAX No. &#8211; 960 of 2006 Petitioner :- Shilpi Builders Ltd. Respondent :- Union Of India &amp; Another Petitioner Counsel :- S.D. Singh Respondent Counsel :- S.C. Hon&#8217;ble Rajes Kumar,J. Hon&#8217;ble Bharati [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-243364","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-08-02T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-05-13T04:43:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010\",\"datePublished\":\"2010-08-02T18:30:00+00:00\",\"dateModified\":\"2018-05-13T04:43:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\"},\"wordCount\":1200,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\",\"name\":\"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-08-02T18:30:00+00:00\",\"dateModified\":\"2018-05-13T04:43:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","og_locale":"en_US","og_type":"article","og_title":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-08-02T18:30:00+00:00","article_modified_time":"2018-05-13T04:43:37+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010","datePublished":"2010-08-02T18:30:00+00:00","dateModified":"2018-05-13T04:43:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010"},"wordCount":1200,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","url":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010","name":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-08-02T18:30:00+00:00","dateModified":"2018-05-13T04:43:37+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/shilpi-builders-ltd-vs-union-of-india-another-on-3-august-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Shilpi Builders Ltd. vs Union Of India &amp; Another on 3 August, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/243364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=243364"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/243364\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=243364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=243364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=243364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}