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

Veena Shah, Panipat vs. Pr CIT, Rohtak

The appeal stands dismissed

ITA 1222/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 10(37)Section 143Section 143(3)Section 263Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORESHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1222/Del/2023, A.Y. 2018-19 Veena Shah Pr. CIT, 198, Model Town, Rohtak Panipat, Haryana Vs. PAN: BJKPS3041P (Appellant) (Respondent) Appellant by Shri Satyam Aneja, Advocate Respondent by Sh. Dharm Veer Singh, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 28/06/2024 ORDER PER AVDHESH KUMAR MISHRA, AM The instant appeal of the Assessment Year [In short, the ‘AY’] 2018-19filed by the assessee is against the order, dated 27.03.2023, under s…

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…

Purnimasareen, Panipat vs. Pr. CIT, Rohtak

In the result, appeal of the assessee is allowed

ITA 892/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Jan 2024AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2018-19 Smt. Purnima Sareen Vs. Pr. Cit, 744-745, Model Town, Rohtak Panipat, Haryana-132103 Pan Bokps2116C (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 56(2)(viii)

…interest of Revenue. According to Ld. PCIT, the Ld. AO should have taken into consideration, the binding decision of Hon’ble Jurisdictional High Court i.e Hon’ble Punjab & Haryana High Court dated 19.02.2020 in the case of Mahender Pal Narang vs. CBDT (2020) 423 ITR 13 2 (P&H) wherein the Hon’ble High Court has dealt with the controversy arising from the judgment of Hon’ble Supreme Court in the case of CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC) dated 16th July, 2009 relating to the taxability of interest received on compensation or enhanced compensation and also the amendments/provisions of section 56(2)(viii)…

Pawan Kumar, Fatehabad vs. Prcit, Rohtak

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jan 2024AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2018-19 Pawan Kumar Vs. Prcit, Near Aggarsain Chowk, Rohtak Prince Plywood Home, Fuwara Chowk, Fatehabad, Haryana 125050 (Appellant) (Respondent)

For Appellant: Shri Surajbhan Nain, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 203Section 263Section 28

…interest of Revenue. According to Ld. PCIT, the Ld. AO should have taken into consideration, the binding decision of Hon’ble Jurisdictional High Court i.e Hon’ble Punjab & Haryana High Court dated 19.02.2020 in the case of Mahender Pal Narang vs. CBDT (2020) 423 ITR 13 (P&H) wherein the Hon’ble High Court has dealt with the controversy arising from the judgment of Hon’ble Supreme Court in the case of CIT vs. Ghanshyam HUF dated 16th July, 2009 relating to the taxability of interest received on compensation or enhanced compensation and also the amendments/provisions of section 56(2)(viii) introduced through Finan…

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…

Virender Rathee, Bahadurgarh vs. ITO Ward-5, Rohtak

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

ITA 693/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jul 2023AY 2018-19

Bench: Shri C.M. Gargvirender Rathee, Vs. Ito, 7, Vishwa, Jatwara Mohalla, Ward-5, District Jhajjar, Bahadurgarh, Rohtak Haryana (Appellant) (Respondent) Pan: Akrpr2303Q

For Appellant: Shri Pawan Chhikara, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 10(37)Section 250Section 28Section 45(5)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member Virender Rathee, Vs. ITO, 7, Vishwa, Jatwara Mohalla, Ward-5, district Jhajjar, Bahadurgarh, Rohtak Haryana (Appellant) (Respondent) PAN: AKRPR2303Q Assessee by : Shri Pawan Chhikara, CA Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 02/05/2023 Date of pronouncement 07/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC) dated 19.01.2023 for AY 2018-19. 2. The assessee has raised the following grounds of a…

The Baranagar Jute Factory Plc, Kolkata vs. Principal CIT - 1, Kolkata

ITA 1149/KOL/2018[2013-14]Status: DisposedITAT Kolkata16 Jun 2023AY 2013-14

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1149/Kol/2018 Assessment Year: 2013-14 The Baranagar Jute Factory Plc Principal Cit-1, Kolkata C/O Subash Agarwal & Associates Vs Siddha Gibson 1, Gibson Lane Suite-213, 2Nd Floor Kolkata - 700069 [Pan : Aabct0134C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, A/R Revenue By : Shri G.H. Sema, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 20/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 16/06/2023 आदेश/O R D E R Per Rajesh Kumar: This Is The Appeal Preferred By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax - 1, Kolkata (Hereinafter Referred To As The Ld. Pr. Cit”], Passed U/S 263 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 28/03/2018 For The Assessment Year 2013-14. The Assessee Has Challenged The Order Of The Ld. Pr. Cit U/S 263 Of The Act Through The Various Grounds Of Appeal. 2. Facts In Brief Are That The Assessment Was Framed U/S 143(3) Of The Act Vide Order Dt. 31/03/2016. The Ld. Pr. Cit, Upon Perusal Of The Assessment Records, Observed That The Assessing Officer Has Not Examined The Four Issues Which Were Discussed By The Ld. Pr. Cit In The Revisionary Order Which Are Extracted Below:- “2. On A Perusal Of The Assessment Record Of The Assessee, It Was Observed As Under:

For Appellant: Shri Siddharth Agarwal, A/RFor Respondent: Shri G.H. Sema, CIT, D/R

Section 143(3)Section 145ASection 263Section 56

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 1149/Kol/2018 Assessment Year: 2013-14 The Baranagar Jute Factory PLC Principal CIT-1, Kolkata C/o Subash Agarwal & Associates Vs Siddha Gibson 1, Gibson Lane Suite-213, 2nd Floor Kolkata - 700069 [PAN : AABCT0134C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, A/R Revenue by : Shri G.H. Sema, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 20/04/2023 घोषणा क" तारीख /Date of Prono…

Sh. Kesar Lal Bairwa, A-24, Varun Colony, Mandara Stand, New Sanganer Road, Mansarovar, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, appeal of the assessee is dismissed

ITA 381/JPR/2022[2016-17]Status: DisposedITAT Jaipur11 May 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Ms Monisha Choudhary (JCIT)

Section 10(37)Section 142(1)Section 148Section 28Section 3Section 56(2)(iii)Section 56(2)(vii)Section 56(2)(viii)Section 57

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 381/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17. cuke Shri Kesar Lal Bairwa, The Income Tax Officer, Vs. A-24, Varun Colony, Ward 2(4), Mandara Stand, Jaipur. New Sanganer Road, Mansarovar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CGYPB 7846R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, C.A. jktLo dh vksj ls@ Revenue by : Ms Monish…

Subhash Chand Dhingra, Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

The appeals are dismissed

ITA 1063/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…77 was decided on 20/10/2009, Tuhi Ram Vs. Land Acquisition Collector (1993) 66 taxman 127 was decided on 13/12/1991 and ITAT order in Puneet Singh Vs. ACIT in ITA No. 141/Del/2017 is of 11.10.2017. The date of decision in case of Mahender Pal Narang Vs. CBDT 423 ITR 13 (P&H) is of 19/2/20. As a matter of fact the assessment was concluded on 14.11.2019. 31. Thus it can be reasonably concluded that even before the judgment of Mahender Pal Narang Vs. CBDT, (supra), the consistent view of Hon‟ble Punjab and Haryana High Court has been that interest received on delayed payment of compensation under either Section 28…

Ashok Kumar Dhingra, Gurgaon vs. ACIT Circle-1(1), Gurgaon

The appeals are dismissed

ITA 1061/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

Satish Kumar Dhingra, Haryana vs. ACIT Circle-4(1), Gurgaon

The appeals are dismissed

ITA 1060/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

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…

Chander Kalan, Delhi vs. Neac, Delhi

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

ITA 1619/DEL/2021[2018-19]Status: DisposedITAT Delhi14 Oct 2022AY 2018-19

For Appellant: Ms Ishita Farsaiya, AdvocateFor Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

Section 10Section 10(37)Section 28Section 45Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2018-19 Chander Kalan, Vs. NEAC, 53, Maitri Apartments, Delhi. Sector-9, Rohini, Delhi – 110 085 PAN: AKRPK1868R (Appellant) (Respondent) Assessee by : Ms Ishita Farsaiya, Advocate Revenue by : Shri Mithalesh Kr. Pandey, Sr. DR Date of Hearing : 20.09.2022 Date of Pronouncement : 14.10.2022 ORDER This appeal filed by the assessee is directed against the order dated 06.09.2021 of the NFAC, Delhi, relating to Assessment Year 2018-19. 2. The grounds raised by the assessee read as under:- “1. Th…

Dinesh Sharma, New Delhi vs. ITO Ward-53(5), New Delhi

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

ITA 9632/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Oct 2022AY 2016-17

Bench: Shri C.M. Gargassessment Year: 2016-17 Dinesh Sharma, Vs. Ito, 389, Masjit Moth, Ward-53(5), Ndse-2, New Delhi. New Delhi. Pan: Aarps5040F (Appellant) (Respondent) Assessee By : Shri Ashok Sikka, Advocate Revenue By : Shri Mithalesh Kr. Pandey, Sr. Dr Date Of Hearing : 15.09.2022 Date Of Pronouncement : 14.10.2022 Order

For Appellant: Shri Ashok Sikka, AdvocateFor Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2016-17 Dinesh Sharma, Vs. ITO, 389, Masjit Moth, Ward-53(5), NDSE-2, New Delhi. New Delhi. PAN: AARPS5040F (Appellant) (Respondent) Assessee by : Shri Ashok Sikka, Advocate Revenue by : Shri Mithalesh Kr. Pandey, Sr. DR Date of Hearing : 15.09.2022 Date of Pronouncement : 14.10.2022 ORDER This appeal filed by the assessee is directed against the order dated 31.10.2019 of the CIT(A)-23, New Delhi, relating to Assessment Year 2016-17. 2. The grounds raised by the assessee read as under:- “1…

Pranav Saran, New Delhi vs. ACIT Circle-32(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 499/DEL/2021[2016-17]Status: DisposedITAT Delhi04 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Ajay Kumar, Senior DR

Section 10(37)Section 143(3)Section 194LSection 251Section 251(2)Section 28Section 45Section 45(5)Section 56Section 57

…ted that first of all, interest received u/s 28 of the Land Acquisition Act is not part of compensation and is taxable and in support decisions of Hon’ble Punjab & Haryana High Court in case of Manjit Singh (2016) 65 taxman.com, Mahender Pal Narang vs. CBDT 423 ITR 13 and Punit Singh vs. CIT (A) 110 taxman 16. Thus, AO has rightly denied the exemption u/s 10(37) of the Act holding that interest received on enhanced compensation u/s 28 of the Land Acquisition Act is taxable. Insofar as observation and the finding of the ld. NFAC that it was not agricultural land, he strongly relied upon the finding and reasoni…

Shri Ishwar Singh, Jgadhari vs. Pr. CIT, Panchkula

Appeal of the asssessee is allowed

ITA 45/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Jan 2022AY 2015-16

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 45/ चंडीगढ़/2020(िन.व. 2015-16) Ishwar Singh, Ca, Ajay Kumar Singh, Sco 80-81, 4Th Floor, Sector-17C, Chandigarh-160017 Pan: Cmhps2458D ...... अपीलाथ" /Appellant बनाम Vs. Pr.Cit, Aayakar Bhavan Sector-2, Panchkula-134109. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Ajay Jain, Ca "ितवादी "ारा/Respondent By : Sh. Bikram Batra, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 20 /01/2022 आदेश/ Order आदेश आदेश आदेश Per Vikas Awasthy

For Appellant: Sh. Ajay Jain, CAFor Respondent: Sh. Bikram Batra, CIT-DR

Section 10(37)Section 142(1)Section 263Section 28Section 56Section 57

…आअसं.45/ चंडीगढ़/2020 (िन.व.2015-16) ITA NO.45/Chd./2020 (A.Y.2015-16) prior to amendment. The ld. DR in support of his contentions placed reliance on the decision of Hon’ble Punjab & Haryana High Court in the case of Mahender Pal Narang vs. CBDT reported as 423 ITR 13, to contend that interest received u/s28 of the LAA is no exception to the amended provisions of sections 56(2), 57(iv) and 145A(b) of the Act. 6. The ld. AR rebutting the submissions made on behalf of the Department submitted that even after amendment there has been no change in the status of interest received under section 28 of the Land Acquis…

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