MATO,PANCHKULA vs. INCOME TAX OFFICER, WARD -1, PANCHKULA, PANCHKULA

ITA 933/CHANDI/2026Status: DisposedITAT Chandigarh09 July 2026AY 2017-182 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 24.10.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 of the Act on 29.03.2022. 2. During hearing, it emerges that the sole issue that fall for my consideration is taxability of interest on enhanced compensation as received by the assessee u/s 28 of Land Acquisition Act. The Ld. AO, considering various judicial decisions, brought to tax 50% of the inter

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