Mahender Pal Narang v. CBDT

161 Taxmann.com 301High Court2024#543 most cited

What is Mahender Pal Narang v. CBDT authority for?

Interest received as enhanced compensation under Section 28 of the Land Acquisition Act, 1894, for compulsory acquisition of land is taxable as "income from other sources" under Sections 56(2)(viii) and 57(iv) of the Income-tax Act, 1961, and is not exempt under Section 10(37).

178

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2021 to 2026.

Also referred to as

Mahender Pal Narang v. CBDT · interest enhanced compensation · compulsory land acquisition · Section 28 Land Acquisition Act · Section 56(2)(viii) Income Tax Act · Section 57(iv) Income Tax Act · income from other sources · Section 10(37) · taxability of interest · Section 145B

Also reported as

423 ITR 13

Sections most often in play

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

Issues it is cited on

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

Judgments citing Mahender Pal Narang v. CBDT

Sh. Ramesh Chand, Jagadhri vs. ITO, Ward-3, Yamuna Nagar

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 बनाम The ITO Ward-1, Fatehabad स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Suraj Bhan Nain, Advocate राजस्व क…

Sh. Suresh Pal, Yamuna Nagar vs. ITO, Ward 5, Yamuna Nagar

ITA 668/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 बनाम The ITO Ward-1, Fatehabad स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : प्रत्यर्थी / Respondent Shri Sur…

Sh. Kulbir Singh S/O Sh. Jagir Singh, Pinjore vs. ITO, Ward 2, Panchkula

ITA 641/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : बनाम The ITO Ward-1, Fatehabad प्रत्यर्थी / Respondent Shri Sur…

Saroj Chaudhary Bala, Panchkula vs. ITO, Ward-4, Panchkula

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

Smt. Shankri Devi, Panchkula vs. ACIT, Panckula Circle, Panchkula

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

Harmala, Chandigarh vs. ITO, Ward 1(1), Nangal

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : बनाम The ITO Ward-1, Fatehabad प्रत्यर्थी / Respondent Shri Sur…

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 बनाम The ITO Ward-1, Fatehabad स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : प्रत्यर्थी / Respondent Shri Sur…

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM Shri Ajay Kumar आयकर अपील सं. / ITA No. 463/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 341, Matana, Fatehabad, Haryana-125050 स्थायी लेखा सं./PAN NO: AYJPK1793R अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : बनाम The ITO Ward-1, Fatehabad प्रत्यर्थी / Respondent Shri Sur…

Deputy Commissioner of Income Tax, Alwar vs. Ashok Sharma, Rewari

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1227/JPR/2024 निर्धारण वर्ष / Assessment Years : 2018-19 Deputy Commissioner of बनाम Ashok Sharma, Income Tax, Vs. Village Paragpura, Alwar. Rewari-123412, Haryana. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: CIAPS9799A अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya, Advocate राज…

Babubhai Kanjibhai Sakaria, Jetpur vs. ITO WD 1(2)(1), Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 156/RJT/2025[2016-17]Status: DisposedITAT Rajkot06 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Rajendra Singhal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194ASection 250Section 28

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 156/RJT/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. ITO, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AGNPS7407C (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओरसे/Assessee by : Shri Rajendra Singhal, Ld. AR राज"की ओर से/Revenue by : Shri Abhimanyu S…

Sanjay, Gurgaon vs. ITO, Ward 4(1)-Gurgaon, Gurgaon

In the result, appeal of the assessee is allowed

ITA 5952/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Oct 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/O Ca, M. R. Sahu, Ward-4(1), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Eqsps3018G Assessee By : Sh. M. R. Sahu, Ca & Sh. Sudhir Yadav, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. M. R. Sahu, CA &For 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. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/o CA, M. R. Sahu, Ward-4(1), House No. 651, 1st Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. EQSPS3018G Assessee by : Sh. M. R. Sahu, CA & Sh. Sudhir Yadav, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A…

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 845/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4095/Del/2024 : Asstt. Year : 2013-14 ITA No. 4229/Del/2024 : Asstt. Year : 2019-20 ITA No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. ABFPY2785C Assessee by : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025…

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 4229/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4095/Del/2024 : Asstt. Year : 2013-14 ITA No. 4229/Del/2024 : Asstt. Year : 2019-20 ITA No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. ABFPY2785C Assessee by : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025…

Neetu Yadav, Gurgaon, Haryana vs. Income Tax Officer, Income Tax Office, Gurgaon

ITA 4095/DEL/2024[2013-14]Status: DisposedITAT Delhi29 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4095/Del/2024 : Asstt. Year : 2013-14 ITA No. 4229/Del/2024 : Asstt. Year : 2019-20 ITA No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. ABFPY2785C Assessee by : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025…

Harbans Singh, P.O. Khera Dona vs. Income Tax Officer, Bsnl Exchange Colony

In the result, the appeal filed by the assessee is dismissed being devoid of merits

ITA 236/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rajnish Mohindra, Adv
Section 10Section 10(37)Section 143(1)Section 250Section 56(2)(viii)Section 57

…is a part of the compensation which is exempt u/s 10(37) of the Act, has been dismissed by the Ld. first appellate authority, relying on the law laid down by the Hon’ble jurisdictional High Court in the case of Mahender Pal Narang v CBDT , New Delhi [2020] (423 ITR 13)/316 CTR 906 where the Hon’ble court has observed that interest received on compensation or enhanced compensation was to be treated as income from other sources , and not under the head ‘Capital gains. 3 I.T.A. No. 236/Asr/2024 Assessment Year: 2017-18 6. However, the Ld. first appellate authority after considering the amount of Rs.32.46 lakhs…

Vijay Singh Chauhan, Noida vs. ITO, Ward-2(5), Noida

The appeal of the assessee is hereby dismissed

ITA 2561/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishravijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. Pan No: Aeipc4637E Appellant Respondent Assessee By : Sh. Naveen Kumar, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 26.09.2025 Order Per Sudhir Pareek, Jm: The Aforetitled Appeal Has Been Preferred Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter, In Short, ‘Cit(A)’] Dated 17.07.2023 For Ay 2015-16, By Which Appeal Of The Assessee Was Dismissed.

For Appellant: Sh. Naveen Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(37)Section 143(2)Section 28Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Vijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. PAN No: AEIPC4637E APPELLANT RESPONDENT Assessee by : Sh. Naveen Kumar, Adv. Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 01.07.2025 Date of Pronouncement: 26.09.2025 ORDER PER SUDHIR PAREEK, JM: The aforetitled appeal has been preferred against the order of National Fa…

Amit Sharma, Gurugram vs. ITO Ward 1(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 3231/DEL/2025[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

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

For Appellant: Sh. Yogesh Yadav, AdvFor Respondent: Sh. Om Prakash, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3231/Del/2025 : Asstt. Year: 2019-20 Amit Sharma, Vs Income Tax Officer, 231/50, Basai, Near Badi Chopal, Ward-1(1), Gurugram, Guragaon-122001 Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. BOAPS5304A Assessee by : Sh. Yogesh Yadav, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20, arises against the…

Veeraswamy Jotheeswaran, Tiruvallur vs. ITO, Ward-1, Tiruvallur

In the result, the appeal filed by the assessee is allowed

ITA 1756/CHNY/2025[2018-19]Status: HeardITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 145Section 147Section 148Section 148ASection 250Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI "ी जॉज" जॉज", उपा"य" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 1756/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Veeraswamy Jotheeswaran, The Income Tax Officer, Plot No.23, Sri Lakshmi Narayana, Vs. Ward 1, Nivasam Santhosh Nagar 89, Tiruvallur Veppambattu B.O, Veppampattu, Tiruvallur – 602 024. PAN: AORPJ 2510H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N.V. Krishnan, Advocate ""यथ" क" ओर से/Respondent by : Shri Y. Sudarshan…

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…