How many judgments cite CIT v. Govindbhai Mamaiya?

205 judgments on BharatTax cite CIT v. Govindbhai Mamaiya (91 Taxmann.com 20), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Govindbhai Mamaiya come up under?

It is most often cited in judgments turning on Section 56(2)(viii), Section 57(iv), Section 10(37), Section 263, Section 143(3), Section 45(5).

CIT v. Govindbhai Mamaiya

91 Taxmann.com 20Supreme Court of India2018#442 most cited

What is CIT v. Govindbhai Mamaiya authority for?

Interest on enhanced compensation received under Section 28 of the Land Acquisition Act, 1894, is considered part of the compensation, not merely interest income, and is exigible to tax on a receipt basis.

205

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Govindbhai Mamaiya · Govindbhai Mamaiya SC · interest on enhanced compensation · Section 28 Land Acquisition Act · taxability receipt basis · part of compensation · Section 10(37) · Section 56(2)(viii) · Section 57(iv) · Section 145A · Section 45(5) · Ghanshyam Dass HUF

Also reported as

367 ITR 498229 Taxmann 13816 SCC 449

Sections most often in play

Section 56(2)(viii)Section 57(iv)Section 10(37)Section 263 Section 143(3)Section 45(5)Section 145A Section 28

Issues it is cited on

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

Judgments citing CIT v. Govindbhai Mamaiya

Radhey Shyam Saini, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2359/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 Vs. Pcit, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana Pan: Bxhps4356Q (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Rohtak’S Order No. Itba/Rev/F/Rev5/2023- 24/1062878555(1), Dated 18.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard 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 In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Vs. PCIT, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana PAN: BXHPS4356Q (Appellant) (Respondent) Assessee by Sh. Kuldeep Khera, CA Sh. Mohit Girdhar, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 15.07.2025 Date of pronouncement 23.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Principal Commissioner of Income Tax [in sho…

Shammi Nagpal HUF, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2358/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2013-14 Vs. Pcit, Shammi Nagpal Huf, H. No. 7, Sector-13, Hissar, Rohtak Haryana Pan: Aazhs3505D (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2013-14, Arises Against The Principal Commissioner Of Income Tax (In Short “The Pcit”), Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023- 24/1062887031(1), Dated 19.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard 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 In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Vs. PCIT, Shammi Nagpal HUF, H. No. 7, Sector-13, Hissar, Rohtak Haryana PAN: AAZHS3505D (Appellant) (Respondent) Assessee by Sh. Kuldeep Khera, CA Sh. Mohit Girdhar, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 15.07.2025 Date of pronouncement 23.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Principal Commissioner of Income Tax (in short “the PCIT”),…

ITO, Ward-1(1), Faridabad vs. Chaman, Faridabad

In the result, appeal of the assessee is allowed

ITA 2774/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

Section 147Section 250(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad PAN: BFAPD6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising out of ITA No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad PAN: BFAPD6698P (Appellant) (Respondent) Assessee by Sh. Gaurav, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of…

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)

…onsidered the amended provisions u/s 145A (now Sec 145B) and applied the provisions of Sec 56(2)(viii) r.w.s. 57 and ignored the decisions of the Hon'ble Supreme Court in the case of: a) Ghanshyam HUF (315 ITR 1) and also in the case of b) Govindbhai Mamaiya (367 ITR 498) wherein, it has been held that interest received u/s 28 of the LAA, 1894 is part and parcel of the enhanced compensation. The matter was heard before the Tribunal and the Tribunal held that in case if the interest is received u/s 28 of Land Acquisition Act (LAA), then the same is not taxable in hands of Assessee and in case if the interest is re…

Hari Singh, Palwal vs. ITO, Ward-1(3), Faridabad

In the result, appeal of the assessee is allowed

ITA 4082/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

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

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

…### IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'B' NEW DELHI ## BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4082/Del/2024 Assessment Year: 2019-20 | Sh. Hari Singh, | | Vs. Income Tax Officer, | | | |---------------------------|--|-------------------------|--|--| | Dharam Nagar, | | Ward-1(3), | | | | Opp. H.B. Colony, Palwal, | | Faridabad | | | | Haryana | | | | | | PAN: CDVPS5228Q | | | | | | (Appellant)…

Income Tax Officer, Panipat vs. Dinesh Kaushik, Panipat

In the result, appeal of the assessee is allowed

ITA 5753/DEL/2024[2018-19]Status: DisposedITAT Delhi05 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat Vpo Baljattan, Panipat, Haryana Pan: Awjpk9483E (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145BSection 263Section 28Section 45(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat VPO Baljattan, Panipat, Haryana PAN: AWJPK9483E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short,…

Jile Singh, Faridabad vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed

ITA 2223/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

For Appellant: NoneFor Respondent: Sh. Akhilesh Kumar Yadav, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (APPELLANT) (RESPONDENT) PAN No. FZSPS8684G Assessee by: None Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2…

Sanakari, Village Bhooda Noida vs. Ward 3(4) Sector 24 Noida, Noida

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (APPELLANT) (RESPONDENT) PAN No. ETCPS4927M Assessee by : Sh. Pawan Sharma, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 29.05.2025 Date of Pronouncement: 29.05.2025 ORDER This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

Baljit Kaur, Ludhiana vs. DCIT, Karnal

In the result, both the appeals of the assessee are allowed

ITA 4073/DEL/2024[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

…ITA Nos.1208/Del/2023 & 4073/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2018-19 बनाम BALJIT KAUR, PCIT, 726, Sector-13, U.E., Karnal, Vs. Office of the Principal Haryana. Commissioner of Income Tax, Rohtak, Haryana. PAN No.AIPPK7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम BALJIT KAUR, DCIT, H.No.142-B, MODEL TOWN Vs. AAYKAR BHAWAN, SECTOR-12, EXTENSION, LUDHIANA, KARNAL, HARYANA. PUNJAB. PAN No.AIPPK7073E अपीलाथ" Appellant…

Baljit Kaur, Karnal vs. Pr. CIT, Rohtak

In the result, both the appeals of the assessee are allowed

ITA 1208/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Section 10(37)Section 142(1)Section 143(3)Section 263

Sukhbir Singh, Bahadurgarh, Haryana vs. Income Tax Officer Ward 68(5), Delhi

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs PCIT, 59, Gurjar Mohalla, VPO Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (APPELLANT) (RESPONDENT) PAN No. DJIPK4264C ITA No. 786/Del/2024 : Asstt. Year : 2017-18 Vinod, Vs PCIT, 59, Gurjar Mohalla, VPO Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (APPELLANT) (RESPONDENT) PAN No. AUEPV7196E Assessee by : Sh. R. S. Poonia, CA Revenue by : Ms. Pooja Swaroop…

Vinod, Faridabad vs. PCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

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

Devinder Kumar, Faridabad vs. Principal Commissioner, Faridabad

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR

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

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.775, 776 & 758/Del/2025 Assessment Years: 2014-15, 2015-16 & 2016-17 Vs. Income Tax Officer, Sh. Kharak Singh, HN 183, Gali No. 01, Near Ward-1(1), Shiv Mandir, Vill. -Chhalera, Noida Sector-44, Noida PAN :AQGPS7007R (Appellant) (Respondent) Assessee by Sh. Raghuraj Singh, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER These assessee’s three appeals ITA Nos.775, 776 & 758/Del/2025 for assessment years 2014-15, 2015-16 & 2016-17,…

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

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

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca Department By Sh. Rajesh Kumar Dhanesta, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana PAN: AYYPB8380N (Appellant) (Respondent) Assessee by Sh. Lalit Mohan, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commission…

Subhash Chander, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2356/DEL/2024[2019-20]Status: DisposedITAT Delhi21 May 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs Pcit, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Axlpc0177G Assessee By : Sh. Kuldip Khera, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20, Arises Against The Pcit, Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023–24/1062890142(1) Dated 19.03.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kuldip Khera, CAFor Respondent: Sh. Jitender Singh, CIT-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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs PCIT, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AXLPC0177G Assessee by : Sh. Kuldip Khera, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 21.05.2025 Date of Pronouncement: 21.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20, arises against the PCIT, Rohtak’s…

Income Tax Officer, Panipat vs. Gurdev Singh, Panipat

In the result, the revenue’s appeal is allowed

ITA 5259/DEL/2024[2018]Status: DisposedITAT Delhi16 May 2025

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2018-19 Ito, Ward-1, Room No. 203, Vs. Gurdev Singh, First Floor, Aayakar 1, Village Rajapur, Post Bhawan, Sector-6, Office Dadlana, Panipat Panipat-132024 (Pan: Fwxps8888E) (Appellant) (Respondent) Assessee By None Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 16.05.2025

Section 145BSection 28Section 34Section 45(5)Section 56(2)(viii)

…in Ghanshyam (supra), which was passed in the year 2009, are unsustainable in the facts of the present case. 25. Further, much reliance has been placed by the ITAT upon the decision of the Hon‟ble Supreme Court in the case of CIT v. Govindbhai Mamaiya [(2014) 16 SCC 449], which relies upon the case of Ghanshyam (supra) to hold that the interest on enhanced compensation received under Section 28 of the Act of 1894 is exigible to tax on receipt basis. However, a deeper analysis of the decision in Govindbhai Mamaiya (supra) would show that it does not deal with any issue pertaining to the change in the taxability,…

Daya Ram, Gurgaon vs. PCIT, Rohtak

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldaya Ram, Vs. Pcit, Village Patauda Khera, Rohtak Po Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) Pan: Avrpr0237L Assessee By : Shri Jai Bhagwan Saini, Adv Revenue By: Shri Surender Pal, Cit Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Jai Bhagwan Saini, AdvFor Respondent: Shri Surender Pal, 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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Daya Ram, Vs. PCIT, Village Patauda Khera, Rohtak PO Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) PAN: AVRPR0237L Assessee by : Shri Jai Bhagwan Saini, Adv Revenue by: Shri Surender Pal, CIT DR Date of Hearing 17/04/2025 Date of pronouncement 17/04/2025 O R D E R PER S. S. Godara, JM This assessee’s appeal for Assessment Year 2013-14, 1. arises against the order of Pr. CIT, Rohtak dated 22.03.2024 in case No. ITBA/REV/F/REV5/2023-24/1063185816(1)/703…

Shiv Narayan, Haryana vs. DCIT, Circle-3(1), Haryana

In the result, appeal of the assessee is allowed

ITA 2196/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Sh. Shiv Narayan, Vs. Dcit, H. No. 137, V & Po, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana Pan:Akfpn6891B (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sh. Shiv Narayan, Vs. DCIT, H. No. 137, V & PO, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana PAN:AKFPN6891B (Appellant) (Respondent) Assessee by Mr. Mahfuzur Rahman, CA Sh. Suraj Bhan, Adv. Department by Sh. Sahil Kumar Bansal, Sr. DR Date of hearing 03.04.2025 Date of pronouncement 03.04.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Ap…