19-23 of APB): UOI v. Hari Singh

302 CTR 458Supreme Court of India2018#2509 most cited

What is 19-23 of APB): UOI v. Hari Singh authority for?

Additional amounts, solatium, and interest on excess compensation under the Land Acquisition Act form part of enhanced compensation under section 45(5) and are taxable in the year of receipt. If TDS is deducted, the Assessing Officer must determine the nature of the land acquired and the taxability of the compensation or enhanced compensation.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

UOI v. Hari Singh · 302 CTR 458 · enhanced compensation taxability · solatium · interest on excess compensation · Section 45(5) · Section 56(2)(viii) · Section 57(iv) · Section 145A(b) · Land Acquisition Act · taxability of compensation · agricultural land compensation

Sections most often in play

Section 56(2)(viii)Section 57(iv)Section 143(3)Section 263Section 10(37)Section 151Section 148Section 145B(1)

Issues it is cited on

section 145b(1)section 145a(b)section 145bsection 57(iv)section 56(2)(viii)section 45(5)section 141section 10(37)section 282a(1)section 194laenhanced compensationsection 145a

Judgments citing 19-23 of APB): UOI v. Hari Singh

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

Sukhdev Raj, Sirsa vs. Income Tax Officer, Sirsa

In the result, the appeal of the assessee is dismissed

ITA 632/CHANDI/2025[2013-2014]Status: DisposedITAT Chandigarh10 Dec 2025AY 2013-2014

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Lalit Mohan, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(37)Section 147Section 234ASection 234BSection 253Section 28Section 56(2)(viii)Section 57

…ner of Income Tax (Appeals) has further erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) CIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 3. That the learned Commissioner of Income Tаx (Appeals) has further erred both in law and on fact in sustaining the view taken by learned Assessing Officer of making addition by invoking section 56(2)(viii) read with section 57(iv) of the Act…

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

…(1A) solatium under section 23(2) and Interest on excess compensation under section 28 of Land Acquisition act form part of enhanced compensation under section 45(5) in year of receipt- held, yes. [2018] 91 taxmann.com 20 (SC) [2018] 254 TAXMAN 126(SC) [2018]302 CTR 458(SC) [15-09-2017] In re: Union of India Vs Hari Singh IT: where land acquisition collector while disturbing compensation had deducted tax at source and deposited same with income tax department matter should have been remitted to assessing officer to decide nature of land acquired and whether tax was payable on compensation/enhanced compensation r…

Hardev Raj, Sirsa vs. Income Tax Officer Ward-1, Sirsa

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 197/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Aug 2024AY 2018-19

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Lalit Mohan, CA &For Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 156Section 249(4)(b)

…f Income Tax (Appeals) has further erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 B) ITR 1 (SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A. No. 18475/2017 dated 10.11.2017 ITO vs. Muktanandgiri Maheshgiri 4. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on fact in sustaining the view taken by learned Assessing Officer of making addition by invoking section 56(2)(viii) read with section 57(iv) of the Ac…

Samadhan Krushna Katekar, Raigad vs. National Faceless Assessment Centre, Raigad

Appeal is partly allowed in above terms

ITA 426/PUN/2024[2016-17]Status: DisposedITAT Pune27 May 2024AY 2016-17

Bench: Shri S.S. Godara & Shri G.D. Padmahshaliनिर्धारण वषा / Assessment Year : 2016-17 Samadhan Krushna Katekar Vs. National 214, Narmada Krishna Niwas Faceless Dhutum, Jasai Uran – 400702 Assessment Maharashtra Centre Pan : Azrpk4713E Appellant Respondent

Section 250Section 28Section 56(2)(viii)Section 96

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER निर्धारण वषा / Assessment Year : 2016-17 Samadhan Krushna Katekar Vs. National 214, Narmada Krishna Niwas Faceless Dhutum, Jasai Uran – 400702 Assessment Maharashtra Centre PAN : AZRPK4713E Appellant Respondent Assessee by None Revenue by Shri Sourabh Nayak, Addl.CIT Date of hearing 21-05-2024 Date of pronouncement 27-05-2024 आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2016-17 arises against the NFAC, Delhi‟s order dated 03-01-2024 passed in case No.…

Kusum Jayram Thakur, Raigad vs. Income Tax Officer, Ward-3, Panvel

Appeal is allowed in above terms

ITA 1332/PUN/2023[2016-17]Status: DisposedITAT Pune03 May 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: S/Shri CH Naniwadekar &For Respondent: Shri Ramnath P Murkunde
Section 10(37)Section 143(2)Section 143(3)Section 234Section 28Section 56(2)Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.1332/PUN./2023 Assessment Year 2016-2017 Shri Kusum Jayram Thakur The Income Tax Officer, Dhutum, Post-Jasai, Ward-3, Trifred Tower, III Floor, Taluka-Uran, Dist.Raigad. vs. Opp. Khanda Colony, PIN – 410 206. New Panvel, Panvel – 410 206. Maharashtra. Maharashtra. PAN ASWPT3777H (Appellant) (Respondent) For Assessee : S/Shri CH Naniwadekar & Kiran Sanmane For Revenue : Shri Ramnath P Murkunde Date of Hearing : 01.05.2024 Date o…

Bharat Bhushan, Karnal Haryana vs. ITO, Ward-1, Karnal

In the result, all the appeals of the assessee are allowed

ITA 2715/DEL/2023[218-19]Status: DisposedITAT Delhi16 Nov 2023

Bench: Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 10(37)Section 10(37)(i)Section 28

…Tribunal. Reference is invited to the judgment of the Hon’ble Supreme Court in the following cases:- (i) CIT vs. Ghanashyam (HUF) (2009) 315 ITR 1 (SC) (ii) CIT vs. Govindbhai Mamaiya (2014) 367 ITR 498 (SC) (iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) (iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. (v) CA No 18475/2017 dated 10.11.2017 ITO vs. Muktanandgiri Maheshgiri. 3. For the sake of ready reference, one such order of the Tribunal in the case of Smt Ramesh Bai vs. ITO, Bhiwani in ITA no. 4193 to 4195/Del/2019 is reproduced herewith:- Bharat Bhushan 1. These three appeals are filed by different assesse…

Azizuddin Latiphoddin Kazi L/H of Deceased Latiphoddin Ajimoddin Kazi, Latur vs. The Income Tax Officer, Ward-4, Latur

Appeal is dismissed

ITA 835/PUN/2023[2013-14]Status: DisposedITAT Pune18 Aug 2023AY 2013-14

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

Section 234ASection 250Section 28Section 56(2)(viii)Section 96

…आयकर अपीलीय अिधकरण “एसएमसी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपीलसं. / ITA No.835/PUN/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/h of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. PAN: AYNPK5231E Appellant / Assessee Respondent / Revenue Assessee by Shri P P Kulkarni – AR Revenue by Shri B.S.Rajpurohit - DR Date of hearing 17/08/2023 Date of pronouncement 18/08/2023 आदेश/ ORDER Per S.S.Go…

Shrihari Hanmant Navrange, Latur vs. Income-Tax Officer, Ward -3, Latur

ITA 921/PUN/2022[2013-14]Status: DisposedITAT Pune31 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Respondent: Shri Manojkumar Tripathi
Section 10(37)Section 147Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.921/PUN./2022 Assessment Year 2013-2014 The Income Tax Officer, Shrihari Hanmant Navrange, Ward – 3, Swati 1, Ahemadpur, Bhimnagar, Chambers, Opp. Dist. Latur – 413 515 Sports Complex, Ausa Maharashtra. vs., Road, Latur – 413 512. PAN AGPPN0725N Maharashtra (Appellant) (Respondent) ITA.No.574/PUN./2023 Assessment Year 2013-2014 Shri Sabir Rafihyoddin Kazi, L/H of Deceased The Income Tax Officer, Rafihyoddin Vajiroddin Kazi Ward – 4, Swati Attar Galli Mali…

Subhash Chand Dhingra, Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

The appeals are dismissed

ITA 1063/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…r. CIT then examined the judgment of Hon'ble Supreme Court in Union of India Vs. Hari Singh and observed in para 44 as follows:- “44. The Hon'ble Supreme Court of India in the case of Union of India v. Hari Singh reported in [2018] 254 Taxman 126 (SC); [2018] 302 CTR 458 (SC) had admitted the appeal on the issue whether the tax at source is to be deducted or not on the amounts which are paid as compensation or enhanced compensation, etc., on account of compulsory acquisition of land under the provisions of Land Acquisition Act, 1894. It held that the respondents shall file appropriate returns before the Assessing…

Ashok Kumar Dhingra, Gurgaon vs. ACIT Circle-1(1), Gurgaon

The appeals are dismissed

ITA 1061/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…r. CIT then examined the judgment of Hon'ble Supreme Court in Union of India Vs. Hari Singh and observed in para 44 as follows:- “44. The Hon'ble Supreme Court of India in the case of Union of India v. Hari Singh reported in [2018] 254 Taxman 126 (SC); [2018] 302 CTR 458 (SC) had admitted the appeal on the issue whether the tax at source is to be deducted or not on the amounts which are paid as compensation or enhanced compensation, etc., on account of compulsory acquisition of land under the provisions of Land Acquisition Act, 1894. It held that the respondents shall file appropriate returns before the Assessing…

Satish Kumar Dhingra, Haryana vs. ACIT Circle-4(1), Gurgaon

The appeals are dismissed

ITA 1060/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…r. CIT then examined the judgment of Hon'ble Supreme Court in Union of India Vs. Hari Singh and observed in para 44 as follows:- “44. The Hon'ble Supreme Court of India in the case of Union of India v. Hari Singh reported in [2018] 254 Taxman 126 (SC); [2018] 302 CTR 458 (SC) had admitted the appeal on the issue whether the tax at source is to be deducted or not on the amounts which are paid as compensation or enhanced compensation, etc., on account of compulsory acquisition of land under the provisions of Land Acquisition Act, 1894. It held that the respondents shall file appropriate returns before the Assessing…

Ram Laxmanrao Mitkari, Latur vs. Income-Tax Officer, Ward -3, Latur

In the result, the appeal is partly allowed for statistical purposes

ITA 574/PUN/2020[2013-14]Status: DisposedITAT Pune23 Nov 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Bharat ShahFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 145ASection 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.574/PUN./2020 Assessment Year 2013-2014 Shri Ram Laxmanrao The Income Tax Officer, Mitkari, Post-Dhanora Ward – 3, Swati PIN - 413 523 Taluka – Ahmedpur Chambers, Opp. Stadium vs., District – Latur. Ausa Road, Latur – Maharashtra. PAN BYVPM6888E 413523. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Bharat Shah For Revenue : Shri M.G. Jasnani Date of Hearing : 14.10.2022 Date of Pronouncement : 23.11.2022 ORDER PER SATBEER SINGH GODARA, J.M. This…

Sayyad Rafiq Ali Iiahi Baksh, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are dismissed in above terms

ITA 1326/PUN/2019[2012-13]Status: DisposedITAT Pune31 May 2022AY 2012-13

Bench: Shri S. S. Godarasl.

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 28Section 56Section 56(2)(VIII)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 1323/PUN/2019 Sayyad Hakeem Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2536A 2 1324/PUN/2019 Sayyad Atik Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2352B 3 1325/PUN/2019 Sayyad Maksood Ali ITO, Ward-1, Latur 2012-13 Ilahi Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2538Q 4 1326/PUN/2019 Sayyad Rafiq Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh…

Sayyad Maksood Ali Iiahi Baksh, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are dismissed in above terms

ITA 1325/PUN/2019[2012-13]Status: DisposedITAT Pune31 May 2022AY 2012-13

Bench: Shri S. S. Godarasl.

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 28Section 56Section 56(2)(VIII)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 1323/PUN/2019 Sayyad Hakeem Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2536A 2 1324/PUN/2019 Sayyad Atik Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2352B 3 1325/PUN/2019 Sayyad Maksood Ali ITO, Ward-1, Latur 2012-13 Ilahi Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2538Q 4 1326/PUN/2019 Sayyad Rafiq Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh…

Sayyad Atik Ali Iiahi Baksh, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are dismissed in above terms

ITA 1324/PUN/2019[2012-13]Status: DisposedITAT Pune31 May 2022AY 2012-13

Bench: Shri S. S. Godarasl.

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 28Section 56Section 56(2)(VIII)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 1323/PUN/2019 Sayyad Hakeem Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2536A 2 1324/PUN/2019 Sayyad Atik Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2352B 3 1325/PUN/2019 Sayyad Maksood Ali ITO, Ward-1, Latur 2012-13 Ilahi Baksh, Saray Road, At Post Renapur- 413527. PAN : DIIPS2538Q 4 1326/PUN/2019 Sayyad Rafiq Ali Ilahi ITO, Ward-1, Latur 2012-13 Baksh…