Dnyanoba Shajirao Jadhav v. ITO

90 Taxmann.com 285Reported decision2018#9927 most cited

What is Dnyanoba Shajirao Jadhav v. ITO authority for?

Interest awarded under Section 28 of the Land Acquisition Act, 1894, is taxable income for the assessee. The ITAT Pune followed its earlier decision in this case, which in turn followed the Apex Court decision in CIT v/s Ghanshyam HUF, establishing the binding nature of the order on lower authorities.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Dnyanoba Shajirao Jadhav v. ITO · 90 Taxmann.com 285 · Section 28 · Land Acquisition Act · interest income · taxable income · ITAT Pune · CIT v. Ghanshyam HUF · Article 141

Issues it is cited on

Judgments citing Dnyanoba Shajirao Jadhav v. ITO

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)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर 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:…

Dnyanoba Shajirao Jadhav v. ITO (90 Taxmann.com 285) — Cited in 11 Judgments | BharatTax