ITO v. Sangappa S. Kudarikannur

96 Taxmann.com 541Reported decision2018#8570 most cited

What is ITO v. Sangappa S. Kudarikannur authority for?

Interest awarded under section 28 of the Land Acquisition Act, 1894, on enhanced compensation for compulsory acquisition of agricultural land is exempt under section 10(37) of the Income-tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

ITO v. Sangappa S. Kudarikannur · section 10(37) · section 28 Land Acquisition Act · enhanced compensation · agricultural land · compulsory acquisition · interest exemption

Sections most often in play

Section 10(37)Section 56(2)(viii)Section 57(iv)Section 143(3)Section 147Section 263Section 145A(b)Section 148

Issues it is cited on

section 141section 282a(1)section 194lasection 23(1a)section 45(5)section 145bsection 57(iv)section 56(2)(viii)section 145a(b)section 10(37)section 45(5)(b)section 23(2)

Judgments citing ITO v. Sangappa S. Kudarikannur

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

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

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

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

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

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

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

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

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

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

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

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

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

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

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

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…

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1268/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Krishan Pal Singh HUF ITO, Vs. Krishan Pal Singh 124 Dhaka Ward 1(4), Nagar Opp, Platinum Upasana Jaipur Rosewood Sirsi Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMHK2914H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri N. K. Agarwal…

Sh. Manjeet Singh, Karnal vs. ITO, Karnal

In the result, the appeals of the assessees are allowed

ITA 1391/DEL/2017[2011-12]Status: DisposedITAT Delhi25 Jan 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aditya Srinivasan, CAFor Respondent: Sh. K. K. Mishra, Sr. DR
Section 10(37)Section 145ASection 2Section 23(1)Section 28Section 4Section 56Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘F’, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1391/Del/2017 : Asstt. Year : 2011-12 Manjeet Singh, Vs ITO, Parvesh Kumar Sharma, Ward-2, 493-L, Model Town, Karnal Karnal (APPELLANT) (RESPONDENT) PAN No. ABFPG9436Q ITA No. 1389/Del/2017 : Asstt. Year : 2011-12 Puneet Singh, Vs ACIT, Parvesh Kumar Sharma, Karnal 493-L, Model Town, Karnal (APPELLANT) (RESPONDENT) PAN No. BCLPS2035R Assessee by : Sh. Aditya Srinivasan, CA Sh. Rishabh Kanojia, CA Revenue by : Sh. K. K. Mishra, Sr. DR Date of Hearing: 08.1…

Sh. Puneet Singh, Karnal vs. ACIT, Karnal

In the result, the appeals of the assessees are allowed

ITA 1389/DEL/2017[2011-12]Status: DisposedITAT Delhi25 Jan 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aditya Srinivasan, CAFor Respondent: Sh. K. K. Mishra, Sr. DR
Section 10(37)Section 145ASection 2Section 23(1)Section 28Section 4Section 56Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘F’, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1391/Del/2017 : Asstt. Year : 2011-12 Manjeet Singh, Vs ITO, Parvesh Kumar Sharma, Ward-2, 493-L, Model Town, Karnal Karnal (APPELLANT) (RESPONDENT) PAN No. ABFPG9436Q ITA No. 1389/Del/2017 : Asstt. Year : 2011-12 Puneet Singh, Vs ACIT, Parvesh Kumar Sharma, Karnal 493-L, Model Town, Karnal (APPELLANT) (RESPONDENT) PAN No. BCLPS2035R Assessee by : Sh. Aditya Srinivasan, CA Sh. Rishabh Kanojia, CA Revenue by : Sh. K. K. Mishra, Sr. DR Date of Hearing: 08.1…

Inderjit Singh Sodhi (HUF), New Delhi vs. ITO Ward-50(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8808/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jun 2020AY 2016-17

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. Rakesh Kr. Gupta, Sr. DR
Section 10(37)Section 143(3)Section 2Section 23(1)Section 28Section 56(2)(viii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (E-Court module) ITA No. 8808/Del/2019 : Asstt. Year : 2016-17 Inderjit Singh Sodhi (HUF), Vs Income Tax Officer, A-5, Naraina Vihar, Ward-50(5), New Delhi-110028 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAAHI0312K Assessee by : Sh. Gautam Jain, Adv. Revenue by : Sh. Rakesh Kr. Gupta, Sr. DR Date of Hearing: 18.06.2020 Date of Pronouncement: 19.06.2020 ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the…

Income Tax Officer Ward-2, Vijayapur vs. Shri Mallanna Annappa Yadavannavar Kaman Kham Bazar, Vijayapur

In the result the appeal of the revenues dismissed

ITA 2076/BANG/2017[2014-15]Status: DisposedITAT Bangalore24 Apr 2019AY 2014-15

Bench: Shri. A. K. Garodia

For Appellant: Shri. C. Sandeep, CAFor Respondent: Shri. R. N. Siddappaji, Add. CIT
Section 10Section 14Section 145Section 145ASection 56Section 56(2)

…ITA.20176/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2076/Bang/2017 (Assessment Year : 2014-15) Income-tax Officer, Ward- 2, Vijayapura .. Appellant v. Shri. Mallanna Annappa Yadavannavar, Kaman Khan Bazar, Vijayapura .. Respondent PAN : AFVPY6822Q Assessee by : Shri. C. Sandeep, CA Revenue by : Shri. R. N. Siddappaji, Add. CIT Heard on : 23.04.2019 Pronounced on : 24.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : This is an appeal filed by the Revenue again…

ITO v. Sangappa S. Kudarikannur (96 Taxmann.com 541) — Cited in 13 Judgments | BharatTax