3236 of 2014 Assessee 2018 Puneet Singh vs CIT 310 CTR 817 Revenue 2020 Mahender Pal Narang v. CBDT

478 ITR 648Reported decision#6392 most cited

What is 3236 of 2014 Assessee 2018 Puneet Singh vs CIT 310 CTR 817 Revenue 2020 Mahender Pal Narang v. CBDT authority for?

The assessment of enhanced compensation received by an assessee for compulsory acquisition of land falls under the provisions of Section 145B(1) of the Income Tax Act, 1961, as it represents income that has accrued or arisen in the previous year when it is received, regardless of the year in which the right to receive it accrued. This applies to enhanced compensation or enhanced compensation awarded by any court or other authority.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Also referred to as

Puneet Singh vs CIT · 478 ITR 648 · section 145B(1) · enhanced compensation · land acquisition · compulsory acquisition · income accrual · year of receipt · assessment procedure · CIT vs Puneet Singh

Sections most often in play

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

Issues it is cited on

section 145b(1)section 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)sanction under section 151section 10(37)faceless assessment schemeenhanced compensationinadequate enquiryrectification u/s 154

Judgments citing 3236 of 2014 Assessee 2018 Puneet Singh vs CIT 310 CTR 817 Revenue 2020 Mahender Pal Narang v. CBDT

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

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

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: 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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

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

ITA 761/CHANDI/2025[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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

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

ITA 754/CHANDI/2025[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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

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

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

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

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

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

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

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

ITA 498/CHANDI/2024[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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

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

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

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

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

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

ITA 335/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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

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

ITA 332/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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

BIMLA DEVI,JAGADHRI vs. PR.CIT, ROHTAK

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

ITA 328/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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

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

ITA 327/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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

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

…vs PCIT 357/Del/2023 Delhi ITAT Pawan Kumar vs PCIT 1655/Del/2023 Delhi ITAT Smt. Purnima Sareen Vs. Pr. CIT 892/Del/2023 Delhi ITAT Gulshan Kumar vs PCIT 1676/Del/2023 Delhi ITAT Jai Parkash vs. PCIT 1675/Del/2023 Delhi ITAT Land Acquisition Officer vs ACIT 478 ITR 648 P&H HC 2025 Gian Devi Chirapotra Vs ITO 4182/Del/2024 Delhi ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahe…

3236 of 2014 Assessee 2018 Puneet Singh vs CIT 310 CTR 817 Revenue 2020 Mahender Pal Narang v. CBDT (478 ITR 648) — Cited in 18 Judgments | BharatTax