KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

ITA 335/CHANDI/2023Status: DisposedITAT Chandigarh11 February 2026AY 2018-19Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)56 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessment order was erroneous and prejudicial to the revenue as it failed to consider mandatory provisions for taxing interest on enhanced compensation. The Pr. CIT had validly invoked Section 263 after independent application of mind.

What were the facts?

The assessee's original assessment order was set aside by the Principal CIT under Section 263 for not taxing interest on enhanced compensation for agricultural land. The assessee argued that the assessment order was not erroneous or prejudicial to revenue and that the Pr. CIT lacked jurisdiction.

What were the issues?

Whether the Pr. CIT correctly assumed jurisdiction under Section 263 to revise an assessment order that failed to tax interest on enhanced compensation for agricultural land.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 145B,Section 56(2)(viii),Section 57(iv),Section 10(37)

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Cases cited in this judgment(28)Show list

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Heard together (3 matters)

ITA No. 167 /Chd/ 2023
ITA No. 575 /Chd/ 2024
ITA No. 335 /Chd/ 2023

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 575 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Maninder Jeet Singh The PCIT बनाम V.P.O Udhamgarh, Jagadhri Panchkula Haryana-135003 "ायी लेखा सं./PAN NO: CVHPS3353L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 335 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Kartar Singh The Pr. CIT बनाम S/o Shri Chuni Ram Rohtak H.No. 95 VPO Matana, Dist: Fatehabad, Ha

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