PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 10 vs. INDERJIT SINGH SODHI(HUF)
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2023
[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 65057/2023 [Application is filed on behalf of the appellant/revenue seeking condonation of delay of 498 days in re-filing the appeal]
Issue notice to the respondent/assessee via all modes including email.
List the application on 05.03.2024. ITA 769/2023
This appeal concerns Assessment Year (AY) 2016-17. 4. Via the instant appeal, the appellant/revenue seeks to assail the order dated 19.06.2020 passed by the Income Tax Appellate Tribunal [in short ‘Tribunal’].
The central issue which arises for consideration is: whether interest ITA 769/2023
Page 1 of 2
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:25:49
received by the respondent/assessee under Section 28 and 34 of the Land Acquisition Act, 1894 would fall under the provisions of Section 10(37) and Section 56(2)(viii) of the Income Tax Act 1961 [in short, “Act”]?
We may note that it would also be necessary to examine the provisions of Section 45(5)(c) of the Act.
These aspects will be examined on the next date of hearing.
Counsel for the parties are directed to file their respective written submissions not exceeding three pages each, at least five days before the next date of hearing.
Notice issued to the respondent/assessee in the above captioned application will be accompanied by the order passed today.
List the matter on 05.03.2024. RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
DECEMBER 15, 2023/rk
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ITA 769/2023
Page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:25:49