Anant Changu Mokal, Dhatav, Kolad Roha vs. National Faceless Assessment Centre, Delhi
In the result, appeal of the assessee is allowed for statistical purpose
ITA 2341/PUN/2024[2019-20]Status: DisposedITAT Pune23 Jun 2025AY 2019-20
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2341/Pun/2024 िनधा"रण वष" / Assessment Year: 2019-20 Anant Changu Mokal, V National Faceless Dhatav Midc Colony, Kokad S Assessment Centre. Roha, Roha Av S.O., Raigarh – 402116. Pan: Ahnpm1926F Appellant/ Assessee Respondent / Revenue Assessee By Ca Naina Chaurasia – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 23/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250Of The Income Tax Act, 1961; Dated 20.09.2024For Assessment Year2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Ctt(A) Nfac Erred In Law & On Facts In Confirming Addition Of Rs.1,38,86,973/- As Interest Income Received On Account Of Compulsory Land Acquisition U/S 28 Of The Land Acquisition Act, Thus
Section 139(1)Section 143(1)Section 145ASection 194ASection 250oSection 28Section 34Section 56(2)(viii)
…423 ITR 13 (P & H). Ld.DR for the Revenue also submitted that the said decision of Hon’ble Punjab and Haryana High Court has been upheld by the Hon’ble Supreme Court as the SLP filed by Mahender Pal Narang has been dismissed vide order dated 04.03.2021[2024] 462 ITR 498 (SC). Ld.DR submitted that hence, the reliance placed by Assessee on the decision of various Tribunal is of no help to assessee as the Hon’ble Supreme Court has upheld the decision of Hon’ble Punjab and Haryana High Court. Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, Assessee had filed a Return o…
