How many judgments cite Mahender Pal Narang v. CBDT?

178 judgments on BharatTax cite Mahender Pal Narang v. CBDT (161 Taxmann.com 301), spanning 2021 to 2026.

Which sections of the Income Tax Act does Mahender Pal Narang v. CBDT come up under?

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

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 367,368 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 263 Section 45(5)Section 28 Section 145A

Issues it is cited on

section 2(viii)section 56(viii)section 145b(1)section 45(5)(c)section 145b section 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

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…

Kuljeet Singh, Gurgaon vs. ITO, Ward 2(2), Gurgaon

The appeal of the assessee is dismissed

ITA 2981/DEL/2023[2018-19]Status: DisposedITAT Delhi01 May 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2018-19 Kuljeet Singh, Vs Ito, C/O Ca R.S. Poonia, Ward-2(2), D-82-B, Siwad Area, Gurgaon. Krishna Marg, Bapu Nagar, Jaipur – 302015, Rajasthan. Pan: Cphps3205R (Appellant) (Respondent) Assessee By : None Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 01.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 31.08.2023 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Nfac/2017-18/10040192 Arising Out Of The Appeal Before It Against The Order Dated 17.03.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The National Assessment Centre, Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR

Section 10Section 10(37)Section 143(3)

…way of enhanced compensation out of compulsory acquisition of agricultural land which the tax authorities have considered as ‘Income from other sources’. In this regard, we find that the Hon’ble P&H, High Court in the case Mahindra Pal Narang vs. CBDT (2020) 423 ITR 13 dated 19/2/2020 considered the provisions of Section 10 (37), 56 (2) (viii), 57 (iv), 145B of the Income Tax Act and the plea of assessee that interest received on enhanced compensation shall not be assessed as income from other sources in the year in which it is received. Special leave petition against this decision has been dismissed by the Hon’…

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…

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…

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…

Rekha Kishore Bari, Dhule vs. Assessing Officer-NFAC, Delhi

In the result appeal of the assessee is partly allowed for statistical purpose

ITA 1667/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 3GSection 56(2)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1667/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, s NFAC. Opp.Rana Pratap Statute, Dhule – 424001. PAN: ABEPB3597J Appellant/ Assessee Respondent / Revenue Assessee by Shri Bhuvanesh Kankani – AR Revenue by Shri Sandeep P Sathe – JCIT(DR) Date of hearing 09/12/2024 Date of pronouncement 27/01/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE,…

Shastri Lal, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, appeal of the assessee is allowed

ITA 3918/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Rajat Chaudhary, AdvFor Respondent: Sh. Sanjay Kumar, 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)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3918/Del/2024 : Asstt. Year: 2018-19 Shastri Lal Vs Income Tax Officer, C/o. CA R.S. Poonia, D-82-B, Ward-4(1), Siwad Area, Krishna Marg, Gurgaon Bapu Nagar, Jaipur, Rajasthan-302015 (APPELLANT) (RESPONDENT) PAN No. AEJPL 5341 J Assessee by : Sh. Rajat Chaudhary, Adv. Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 02.01.2025 Date of Pronouncement: 02.01.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/2…

Dilbag Singh, Rohtak vs. Income Tax Officer, Rohtak

In the result, appeal of the assessee is allowed

ITA 3909/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, 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)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3909/Del/2024 : Asstt. Year: 2018-19 Dilbag Singh Vs Income Tax Officer, 951, Sector – 3, Rohtak Rohtak, Haryana – 124 001 Haryana (APPELLANT) (RESPONDENT) PAN No. BVTPS6257E Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 02.01.2025 Date of Pronouncement: 02.01.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1066992732(1) dated 24.07.2024, in proceedings u/s 143(3) of the…

Mulkh Raj Mehta and Sons HUF, Hisar vs. Pr. CIT, Rohtak

Appeal is allowed in above terms

ITA 2406/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Dec 2024AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons Huf, Vs Pr. Cit, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Aaihm9927L Assessee By : Sh. Mahfuzur Rahman, Ca & Sh. Surajh Bhan Nain, Adv. Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 10.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Order Of Pcit, Rohtak Dated 18.03.2024 In Din & Order No. Itba/Rev/F/Rev5/2023-24/1062878615(1), In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Mahfuzur Rahman, CA &For Respondent: Sh. B. S. Anand, Sr. DR

Section 143(1)(a)Section 143(3)Section 145B(1)Section 263Section 28Section 56(2)(viii)

…earned co-ordinate bench in ITA No. 1655/Del/2023 Pawan Kumar Vs. PCIT decided on 24.01.2024 has already rejected the Revenue’s very stand placing reliance on hon’ble jurisdictional high court/Punjab & Haryana high court in Mahender Pal Narang Vs. CBDT (2020) 423 ITR 13, as under: 3. Briefly stated, the assessee is an individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim and winning…

Nishant Choudhary, Fatehabad vs. ITO, Ward-1, Fatehabad

Appeal is allowed in above terms

ITA 2863/DEL/2019[2015-16]Status: DisposedITAT Delhi05 Dec 2024AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/O Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (Appellant) (Respondent) Pan No. Aempc0965Q Assessee By : Sh. Raj Kumar, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Order Of Cit(A)-5, Ludhiana Dated 13.02.2019 In Case No. 255/Rot/It/Cit(A)-5/Ldh/2018-19, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Raj Kumar, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

Section 1Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145B(1)Section 263Section 28

…arned co- ordinate bench in ITA No. 1655/Del/2023 Pawan Kumar Vs. PCIT decided on 24.01.2024 has already rejected the Revenue’s very stand placing reliance on hon’ble jurisdictional high court/Punjab & Haryana high court in Mahender Pal Narang Vs. CBDT (2020) 423 ITR 13, as under: 3. Briefly stated, the assessee is an individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim and winning…

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…

Jai Singh Karwal, Hansi vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal filed by the Assessee is allowed

ITA 1963/DEL/2024[2013-14]Status: DisposedITAT Delhi12 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(1)Section 148Section 203Section 263Section 28

…be said to be debatable issue ousting the jurisdiction under section 263 of the Income Tax Act, 1961. 6. That the learned Principal C.I.T. has erroneously relied on the judgement of Honorable Punjab & Haryana High Court in the case Mahender PalNarang Vs CBDT (423 ITR 13). dt.19.02.2020 on the ground that SLP in this case has been rejected by the Honorable Supreme Court ignoring the settled law that rejection of SLP without a speaking order cannot be treated as an order of Honorable Supreme Court. 7. That the Ld. PCIT has erred in assuming revisional jurisdiction u/s 263 of the Income Tax Act, 1961 as held by the…

Parammal Kadeeja, Randathani vs. Income Tax Officer (Ward 1), Tirur

Appeal is allowed

ITA 673/COCH/2023[2015-16]Status: DisposedITAT Cochin23 Oct 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhparammal Kadeeja The Income Tax Officer Poolakkodan House Ward (1), Tirur Randathani P.O. Vs. Malappuram 676510 [Pan: Ajpk2223K] (Appellant) (Respondent)

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Accountant Member Parammal Kadeeja The Income Tax Officer Poolakkodan House Ward (1), Tirur Randathani P.O. vs. Malappuram 676510 [PAN: AJPK2223K] (Appellant) (Respondent) Appellant by: ------- None ------ Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2015-16 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/NFAC/S/250/2023- 2…

Bhim Singh, Gurgaon vs. ITO Ward 1(3), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 255/DEL/2024[2019-20]Status: DisposedITAT Delhi02 Aug 2024AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Vinod Arora, CAFor Respondent: Shri Amit Katoch, Sr. DR

Section 10Section 10(37)Section 28Section 34Section 56Section 56(2)(viii)Section 57Section 69ASection 80CSection 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 255/DEL/2024 [A.Y 2019-20] Shri Bhim Singh Vs. The I.T.O C/o Vinod Arora & Co. Ward -1(3) 210-211-212, 2nd floor Gurgaon Apna Bazar, Gurgaon PAN: AAACW 9526 G (Applicant) (Respondent) Assessee By : Shri Vinod Arora, CA Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 26.06.2024 Date of Pronouncement : 02.08.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC…