RAM BHAJ,KHANAURI MANDI vs. INCOME TAX OFFICER, SANGRUR
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2020- 21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 25.02.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 of the Act on 07.03.2025. 2. During hearing, it emerges that the first 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 decisi
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