Mahender Pal Narang v. CBDT

126 Taxmann.com 105Supreme Court of India2021#1542 most cited

What is Mahender Pal Narang v. CBDT authority for?

Interest on compensation or enhanced compensation is taxable as income from other sources. The Supreme Court has dismissed a Special Leave Petition (SLP) upholding the High Court's decision that such receipts are taxable.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Mahender Pal Narang v. CBDT · section 56(2) · section 57 · income from other sources · compensation · enhanced compensation · taxable receipts · Supreme Court

Sections most often in play

Section 10(37)Section 56(2)(viii)Section 1961Section 57(iv)Section 143(1)Section 143(3)Section 145ASection 1894

Issues it is cited on

section 2(viii)section 56(viii)section 155(16)section 45(5)(c)section 23(1a)section 45(5)(b)section 104section 194lasection 145b(1)keyman insurancesection 160section 23(2)

Judgments citing Mahender Pal Narang v. CBDT

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1520/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Sept 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1519/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1518/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1517/DEL/2023[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1516/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Devaraya Pillai Subramanian, Salem vs. ITO, Ward-1(1), Salem

In the result, appeal filed by the assessee is allowed

ITA 561/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, Ito 58A, Sathyamoorthy Street, Vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [Pan: Aijps-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent By : Ms. Sita Krishnamoorthy, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 56(2)(viii)

…आयकरअपीलीयअधिकरण,‘ए’न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, ITO 58A, Sathyamoorthy Street, vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [PAN: AIJPS-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent by : Ms. Sita Krishnamoorthy, JCI…

Claqyx Securities P.Ltd, New Delhi vs. ITO, Ward-6(2), New Delhi

ITA 1520/DEL/2019[2012-13]Status: DisposedITAT Delhi07 Apr 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1517/Del/2023 (ASSESSMENT YEAR 2015-16) ITA No.1519/Del/2023 (ASSESSMENT YEAR 2017-18) Phool Singh, ITO, Ward-1, H. No.273, Sunder Nagar, Hissar. Near New Grain Market, Vs. Hissar, Haryana-125001. PAN-AYOPS2136H (Appellant) (Respondent) Assessee by None Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 02/09/2025 Phool Singh vs. ITO O R D E R PER ANUBHAV SHARMA, AM: These five appeals are preferred b…

Vachaspati Sharma, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1180/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Nov 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Vachaspati Sharma Vs ITO Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon PAN No.FNQPS2021R (APPELLANT) (RESPONDENT) Appellants by Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 11/09/2024 Date of Pronouncement: 21/11/2024 ORDER SH. SUDHIR KUMAR, JM : The above captioned appeal by the assessee is directed against the order of the NFAC/Commissioner of Inco…

Om Prakash, Fatehabad vs. Pr. CIT, Rohtak

In the result, the Appeal filed by the Assessee is allowed

ITA 1674/DEL/2023[2017-18]Status: HeardITAT Delhi19 Apr 2024AY 2017-18

Bench: Sh.Shamim Yahya & Sh. Yogesh Kumar U.S.Om Prakash Vs. Principal Cit 45 Matana Majra, Rohtak Fatehabad, Haryana Haryana Pan: Cmspp7173D Appellant Respondent

Section 143(1)Section 154Section 263

…1 Om Prakash, Fatehabad Vs. Pr. CIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SH.SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Om Prakash Vs. Principal CIT 45 Matana Majra, Rohtak Fatehabad, Haryana Haryana PAN: CMSPP7173D Appellant Respondent Assessee by Shri Lalit Mohan, CA Revenue by Sh. Subhra Jyoti Chakraborty, CIT DR Date of Hearing 08/04/2024 Date of Pronouncement 19/04/2024 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of Learned Pr. Commissioner of Income Tax (Appeals) Rohtak [“Ld. PCIT”, for…

Shri Jayantilal Paghadal, at Charan Samdhiyala, New Area Plot, Taluka Jetpur, District Rajkot-365480 vs. The Income Tax Officer, Ward - 1 (2) (3), Rajkot

In the result, the appeal of the assessee is dismissed

ITA 252/RJT/2022[2016-17]Status: DisposedITAT Rajkot13 Dec 2023AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

For Appellant: NoneFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R
Section 10(37)Section 143(2)Section 145ASection 193Section 28Section 56Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Ms. Suchitra Kamble, Judicial Member And Shri Waseem Ahmed, Accountant Member Assessment Year 2016-17 Jayantilal Paghadal, The ITO, At Charan Samdhiyala Ward-1(2)(3) New Plot Area, Vs Rajkot Tal-Jetpur (Respondent) Rajkot-365480 PAN: AZBPP7196E (Appellant) Assessee by: None Revenue by: Shri Ashish Kumar Pandey, Sr. D.R. Date of hearing : 07-12-2023 Date of pronouncement : 13-12-2023 आदेश/ORDER PER : SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 26-08-2022 passed…

Sana Shah, Panipat vs. ITO, Ward-1, Panipat

Appeal stands dismissed

ITA 1702/DEL/2022[2018=-19]Status: DisposedITAT Delhi17 Jan 2023

Bench: Shri N.K. Billaiya & Shri Anubhav Sharmasana Shah, Vs. Ito, 744-745, Model Town, Ward-1, Panipat, Haryana Panipat (Appellant) (Respondent) Pan: Bopps2855R

For Appellant: Ms. Aditi S. Mann, AdvFor Respondent: Ms. Kajal Singh, Sr. DR
Section 10Section 10(37)Section 143(3)Section 145BSection 28Section 5Section 54(4)Section 56Section 56(2)(viii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Sana Shah, Vs. ITO, 744-745, Model Town, Ward-1, Panipat, Haryana Panipat (Appellant) (Respondent) PAN: BOPPS2855R Assessee by : Ms. Aditi S. Mann, Adv Shri Bhanu Sanoriya, Adv Revenue by: Ms. Kajal Singh, Sr. DR Date of Hearing 11/01/2023 Date of pronouncement 17/01/2023 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the order dated 31.05.2022 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi (hereinafte…

Shri Chand Singh, New Delhi vs. DCIT, Gurgaon

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

ITA 3861/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 3860 & 3861/Del/2016 (Assessment Years : 2010-11 & 2011-12) Sh. Chand Singh Vs. DCIT C/o. M/s. RRA TAXINDIA Circle – 1(1), D-28, South Extension, Gurgaon Part-I, New Delhi PAN : DEVPS 2076 J (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Revenue by Sh. Mahesh Thakur, Sr. D.R. Date of hearing: 24/06/2021 Date of Pronouncement: 05/07/2021 ORDER PER ANIL CHATURVEDI, AM : Both the appeals filed by…

Shri Chand Singh, New Delhi vs. ACIT, Gurgaon

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

ITA 3860/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Jul 2021AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 234ASection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 3860 & 3861/Del/2016 (Assessment Years : 2010-11 & 2011-12) Sh. Chand Singh Vs. DCIT C/o. M/s. RRA TAXINDIA Circle – 1(1), D-28, South Extension, Gurgaon Part-I, New Delhi PAN : DEVPS 2076 J (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Revenue by Sh. Mahesh Thakur, Sr. D.R. Date of hearing: 24/06/2021 Date of Pronouncement: 05/07/2021 ORDER PER ANIL CHATURVEDI, AM : Both the appeals filed by…