CIT v. Ghanshyam (HUF)

315 ITR 1Supreme Court of India2009#207 most cited

What is CIT v. Ghanshyam (HUF) authority for?

Interest received under Section 28 of the Land Acquisition Act, 1894, is considered part of the enhanced compensation on compulsory acquisition of land. It is taxable as 'capital gains' and not separately as 'interest income' under the head Income from Other Sources.

363

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Ghanshyam HUF · Section 28 Land Acquisition Act · enhanced compensation · compulsory acquisition · interest income taxability · capital gains · Section 10(37) Income Tax Act · Section 45(5) Income Tax Act · Section 56(2)(viii) Income Tax Act · agricultural land acquisition

Also reported as

8 SCC 412182 Taxmann 368

Sections most often in play

Section 56(2)(viii)Section 57(iv)Section 10(37)Section 143(3)Section 263Section 1961Section 45(5)Section 142(1)
Read the full judgment

Issues it is cited on

section 2(viii)section 56(viii)section 155(16)section 45(5)(c)section 145b(1)section 45(5)(b)section 23(1a)section 145bsection 145a(b)section 45(5)section 57(iv)section 56(2)(viii)

Judgments citing CIT v. Ghanshyam (HUF)

Mahender, Huda Colony, Hansi vs. Income Tax Ward-1, Hisar, Aayakar Bhawan

In the result, appeal of the assessee is allowed

ITA 8139/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Mange Ram, Gurugram vs. Pr. Commissioner of Income Tax, Faridabad

In the result, appeal of the assessee is allowed

ITA 710/DEL/2024[2017-18]Status: DisposedITAT Delhi15 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2017-18 Sh. Mange Ram, Vs. Pr. Commissioner Of Income H. No. 261, Main Pataudi Tax, Faridabad, Road, Near Hanuman Temple, Village Garoli Khurd, P.O.- Basai, Gurugram, Haryana Pan: Amwpr7462B (Appellant) (Respondent) Assessee By Sh. Suraj Bhan Nian, Adv., Sh. Mahfuzur Rahman, Ca Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 15.01.2026 Date Of Pronouncement 15.01.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Faridabad’S Order Dated 04.12.2023 Having Din & Order No. Itba/Rev/F/Rev5/2023-24/1058449758(1), Involving Proceedings Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Herd Both The Parties. Case File Perused. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities’ Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Gurmeet Singh, Panchkula vs. Income Tax Officer, Panchkula

The appeal of the assessee is dismissed

ITA 1287/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh14 Jan 2026AY 2015-16

Bench: Tribunal.

For Appellant: NoneFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 28Section 4Section 45(5)

…er of compensation 59 and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted that both decisions merely reiterate the principles laid down in CIT v. Ghanshyam (HUF) (2009) 315 ITR 1 (SC), particularly directing the tax authorities to treat interest under Section 28 as part of compensation for the assessment years governed by the pre-amendment law. Effect of Hari Singh (supra) and Braham Prakash (supra) 64. Importantly, neither Hari Singh (supra) nor Braham Prakash (supra) considered or dealt with the effect of the statutory am…

Amardeep Chaudhary, Panchkula, Haryana vs. Income Tax Officer, Ward 1 Panchkula, Panchkula Haryana

In the result, Assessee’s appeal is partly allowed

ITA 750/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Krinwant Sahay, Am आयकरअपीलसं./ Ita No.750/Chd/2025 (िनधा"रणवष" / Assessment Year: 2017-18) Amardeep Chaudhary Ito Ward 1 Panchkula बनाम/ Vs. House No. 153, Sector-2, Ito Ward-1, Panchkula, Panchkula, Haryana - 134112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aakpc-3432-A (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ : Sh. B.M. Monga & Sh. Rohit Kaura (Advocates) Appellant By ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 17-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 06- 01-2026

For Respondent: Sh. Vivek Vardhan (Addl. CIT) Sr. DR
Section 143(1)Section 23Section 28Section 56(2)(viii)Section 57

…ade submissions that the Assessee is entitled for enhanced compensation alongwith interest u/s 28 of the Income Tax Act, 1961 (in short 'the Act') of the Land Acquisition Act and for this purpose he relied on the case laws i.e. ‘CIT vs Ghanshyam (HUF) [(2009) 315 ITR 1 (SC) ]. But the Ld. CIT(A) did not accept the arguments of the Assessee and by noting down the provisions of Section 56(2)(viii) inserted by Finance Act No. 2 of 2009 w.e.f 1.4.2010, disallowed the claim of the Assessee and sustained the addition made by the lower authority. Against the said order of the Ld. CIT(A), the Assessee has filed this appe…

Lakhi Ram, Gurugram vs. ITO Ward 1(4) Gurgaon, Gurugram

In the result, appeal of the assessee is allowed

ITA 2028/DEL/2024[2019-20]Status: DisposedITAT Delhi05 Jan 2026AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 2028/Del/2024 : Asstt. Year: 2019-20 Lakhi Ram, Vs Income Tax Officer, House No. 70, Village- Dhanwapur, Ward-1(4), Daultabad, Gurugram, Gurugram, Haryana-122001 Haryana-122001 (Appellant) (Respondent) Pan No. Awzpr6814L Assessee By : None Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 05.01.2026 Date Of Pronouncement: 05.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1061566876(1) Dated 27.02.2024, In Proceedings U/S 144 R.W.S. 142(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 263Section 28Section 56(2)(viii)

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Sh. Amrish Singh, Sirsa vs. ACIT/DCIT- Int. Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 590/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh23 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

…of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries 4 | P a g e ITA Nos.391/Chandi/2021, 424…

Shri Kabal Jeet Singh, Sirsa vs. DCIT/ACIT-Int.-Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 424/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

…of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries 4 | P a g e ITA Nos.391/Chandi/2021, 424…

Shri Karan Jeet Singh, Sirsa vs. DCIT/ACIT- Int.Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 391/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

…of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries 4 | P a g e ITA Nos.391/Chandi/2021, 424…

Sh. Amrish Singh, Sirsa vs. DCIT/ACIT, Int. Tax., Gurgaon

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

…of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries 4 | P a g e ITA Nos.391/Chandi/2021, 424…

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

…on Act' 1894 and eligible for exemption u/s 10(37) of the Act. 2.1 That while sustaining the aforesaid addition the learned Commissioner 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 sustainin…

Nardev Singh, Manakpur, Panchkula vs. Income Tax Officer, Panchkula

In the result, appeal of the Assessee is dismissed

ITA 1038/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Dec 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10(37)Section 145ASection 147Section 28Section 34Section 56(2)(viii)Section 57

…ounsel for the assessee submitted that the interest received amounting to Rs. 25,38,337/- was on account of enhanced compensation u/s 28 of the Land Acquisition Act, 1894. It was vehemently argued that the Hon'ble Supreme Court in CIT vs. Ghanshyam Das (HUF) (315 ITR 1) has settled the law that interest u/s 28 is part of the enhanced value of the land and thus 3 partakes the character of compensation, distinct from interest u/s 34 which is for delay. Therefore, such receipt falls within the exemption provided u/s 10(37) of the Act. The counsel further relied on the Supreme Court’s subsequent decision in UOI vs.…

Mawasi, Haryana vs. Commissioner of Income Tax (Appeals), Delhi

In the result, appeal of the assessee is allowed

ITA 5020/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Ms. Amisha S. Gupta, CIT-DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…yana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam 4 ITA No. 5020/Del./2025 Mawasi HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Kantaben Vajubhai Paghadal, Rajkot, Gujarat vs. ITO WD 1(2)(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

…ITA NO. 552/RJT/2025 Kantaben Vajubhai Paghdal, आयकर अपीलीय अिधकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.552/RJT/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. IT-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: CXMPP2962D (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 18/09/2025 Date…

Raj Singh, Delhi vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre Delhi

In the result, appeal of the assessee is allowed

ITA 6710/DEL/2025[2020-2021]Status: DisposedITAT Delhi28 Nov 2025AY 2020-2021

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(3)Section 147Section 2Section 263Section 28Section 3

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Rajpal, Jhajjar vs. Income Tax Officer, National Faceless Assessment Unit

In the result, appeal of the assessee is allowed

ITA 6697/DEL/2025[2020-2021]Status: DisposedITAT Delhi28 Nov 2025AY 2020-2021

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(3)Section 147Section 263Section 28Section 3Section 56(2)(viii)

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Tara Vati, Gurgaon, Haryana vs. Circle 3(1) Gurgaon, Gurgaon

In the result, appeal of the assessee is allowed

ITA 6552/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Charanjeet Singh, Panipat vs. Income Tax Officer, Ward 1, Panipat

In the result, appeal of the assessee is allowed

ITA 6387/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Charanjeet Singh, Vs. Income Tax Officer, H. No. 115, Baholi, Ward-1, Panipat Refinery, Panipat Panipat, Haryana Pan: Ddaps7473H (Appellant) (Respondent) Assessee By Sh. Suresh Gupta, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…n of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Giridhar Gopal Thakur (Through L/H Shridhar Girdhar Thakur), Pune vs. Income Tax Officer Ward 2, Panvel

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

ITA 2370/PUN/2025[2013-14]Status: DisposedITAT Pune24 Nov 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2370/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Giridhar Gopal Thakur V The Income Tax Officer, (Through Legal Heir Shridhar S Ward-2, Panvel. Giridhar Thakur), At Dhutum, Post Jasai, Uran, Dist.Raigad – 410206. Maharashtra. Pan: Akcpt4076F Appellant/ Assessee Respondent / Revenue Assessee By Shri Ajinkya Vaishampayan Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 29.08.2025 Emanating From The Assessment Order Passed Under

Section 143(3)Section 250Section 28Section 56

…s. 145A and 57(iv). 4. The learned AO erred in not following the judgments delivered by the apex court in the case of CIT Vs Govindbhai Mamaiya'-(2014) 367 ITR 0498 (SC), wherein, the observations of the Apex Court in the case of 'CIT Vs Ghanshyam HUF-(2009) 315 ITR 1' has been upheld and support has been derived there from. 5. The learned AO failed to note that judgment of Hon'ble Panjab Haryana High Court in case of 'Manjeet Singh HUF-(2016) 65 Taxmann.com 160 has been overruled by the Apex Court in the case of CIT Vs Govindbhai Mamaiya. 6. The learned AO erred in not following the judgments cited by the app…

Ganga Bishan, Gurgaon vs. ITO Ward 1(3), Gurgaon

In the result, appeal of the assessee is allowed

ITA 2179/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Nov 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…ovt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/- which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam 4 ITA No. 2179/Del./2025 Ganga Bishan HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section 10(37) of the Act. The explanation of the assessee was accepted by the Ld. AO who passed the impugned assessment order dated 22.01.2021 without making any addition. The assessment was completed after carrying out proper enquiries which he ought to have carried out in res…

Ranjit Singh, Panchkula vs. Deputy Director, CPC Department

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…hereinabove. 11. The ld. AR, Shri Suraj Bhan Nain, Advocatethereafter, placing reliance on the scheme of the Land Acquisition Act and the judicial position, invited our attention to the judgment of the Hon’ble Supreme Court in CIT vs. Ghanshyam (HUF) [2009] 315 ITR 1 (SC) = 182 Taxman 368 (SC). It was submitted that the Hon’ble Supreme Court, after dealing with the statutory framework of the Land Acquisition Act, particularly Sections 23(1A), 23(2), 28 and 34, has categorically held that interest awarded under Section 28 forms part and parcel of compensation, whereas interest awarded under Section 34 is in the…