Anvar Ali Poolakkodan v. ITO

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

BIMLA DEVI,JAGADHRI vs. PR.CIT, ROHTAK

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

INDER KAUR,SIRSA vs. PR.CIT, ROHTAK

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

SH. AMARJEET SINGH,SIRSA vs. PR.CIT, ROHTAK

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…

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

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

…ccordingly, where the original compensation or enhanced compensation itself qualifies for exemption u/s 10(37) of the Act, the interest thereon awarded u/s 28 would likewise be exempt.  In a recent decision in the case of Anvar Ali Poolakkodan vs ITO (2025) (344 CTR 551) (Kerala High Court), the Hon’ble Kerala High Court held that interest u/s 28 of the Land Acquisition Act in respect of enhanced compensation received by the assessee would partake character of principal compensation and would be classified as capital gains and consequently, would also get benefit of section 10(37) if the land compulsorily acquir…