400/275 Taxman 222/423 ITR 13 (Punjab & Haryana); Mahender Pal Narang v. CBDT, Ministry of Finance

462 ITR 498Supreme Court of India2024#5380 most cited

What is 400/275 Taxman 222/423 ITR 13 (Punjab & Haryana); Mahender Pal Narang v. CBDT, Ministry of Finance authority for?

Interest received on enhanced compensation is taxable as 'income from other sources' and not under the head 'capital gains'.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Mahender Pal Narang v. CBDT · Section 56 · Section 10(37) · Section 45 · Section 145A · enhanced compensation · interest on enhanced compensation · income from other sources · capital gains

Sections most often in play

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

Issues it is cited on

section 145b(1)section 145bsection 145a(b)section 57(iv)section 56(2)(viii)section 45(5)section 10(37)sanction under section 151enhanced compensationfaceless assessment schemeinadequate enquirysection 145a

Judgments citing 400/275 Taxman 222/423 ITR 13 (Punjab & Haryana); Mahender Pal Narang v. CBDT, Ministry of Finance

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

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

…s of the Hon’ble Supreme Court in Hari Singh and Muktanandgiri Maheshgiri have precedence over High Court decision as per Article 141 of the Constitution and is binding.  The assessee’s SLP was dismissed in limine by Hon’ble SC in Mahender Pal Narang (2024) (462 ITR 498) and since this is a SLP dismissal in limine, it has no binding precedence. In this regard reference is made to the decision of the Hon’ble Supreme Court in the case of Shivappa Etc. vs The Chief Engineer and Others in Civil Appeal No. 2694-2700 of 2023 dated 11.04.2023 wherein the Apex Court observed as under (Copy appended at page 113-118 of ws…

DEPUTY COMMISSIONER OF INCOME TAX, ALWAR vs. ASHOK SHARMA, REWARI

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

…] 110 taxmann.com 116/415\nITR 215 (Punjab & Haryana); Mahender Pal Narang v. CBDT, New\nDelhi [2020] 120 taxmann.com 400/275 Taxman 222/423 ITR 13\n(Punjab & Haryana); Mahender Pal Narang v. CBDT, Ministry of\nFinance [2021] 126 taxmann.com 105/279 Taxman 74/462 ITR 498\n(SC); T.N.K. Govindaraju Chetty v. Commissioner of Income-tax [1967]\n66 ITR 465 (SC); Bikram Singh v. Land Acquisition Collector [(1997) 10\nSCC 243/[1996] 89 Taxman 119/224 ITR 551 (SC)]; Commissioner of\nIncome-tax, Faridabad v. Ghanshyam (HUF) [(2009) 8 SCC 412/[2009]\n182 Taxman 368/315 ITR 1 (SC)]; Commissioner of Income-tax.\nFaridabad v.…

VEERASWAMY JOTHEESWARAN,TIRUVALLUR vs. ITO, WARD-1,, TIRUVALLUR

In the result, the appeal filed by the assessee is allowed

ITA 1756/CHNY/2025[2018-19]Status: HeardITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 145Section 147Section 148Section 148ASection 250Section 56(2)(vii)

…05 (SC). It is categorically held that the interest received on enhanced compensation has to be treated as income from other source and not under the head capital gains which is reproduced below: [2021] 126 taxmann.com 105 (SCY2021] 279 Taxman 74 (SC)/[2024] 462 ITR 498 (SC) [04-03-2021] INCOME TAX : SLP dismissed against High Court ruling that interest received on compensation or enhanced compensation under Land Acquisition Act, 1894 is to be treated as 'income from other sources' and not under head 'capital gains’ ------ [2021] 126 taxmann.com 105 (SC) SUPREME COURT OF INDIA Mahender Pal Narang v. Central Boa…

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