Mahenderpal Narang v. CBDT CWP 17971 of

110 Taxmann.com 16Reported decision2019#4121 most cited

What is Mahenderpal Narang v. CBDT CWP 17971 of authority for?

Interest received by an assessee under Section 28 of the Land Acquisition Act is not taxable.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Mahenderpal Narang v. CBDT · 110 Taxmann.com 16 · interest received under section 28 of Land Acquisition Act · not taxable · Ram Kishan vs ITO

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 10(37)Section 145B(1)Section 151Section 148

Issues it is cited on

section 145b(1)section 145a(b)section 45(5)section 145bsection 57(iv)section 56(2)(viii)section 10(37)sanction under section 151enhanced compensationfaceless assessment schemeinadequate enquirysection 145a

Judgments citing Mahenderpal Narang v. CBDT CWP 17971 of

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Subhash 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),…

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

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Subhash 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),…

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

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Subhash 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),…

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…

Kamla Devi, Hisar vs. ITO, Ward-5, Hisar

In the result appeal of the assessee is allowed

ITA 1418/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Sept 2022AY 2012-13
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Mithalesh Kr. Pandey, Sr. DR
Section 10(37)Section 147Section 148Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2012-13 Kamla Devi, Vs. ITO, 46, Defence Colony, Ward-5, Hisar, Hisar. Haryana. PAN: AAVPD4158K (Appellant) (Respondent) Assessee by : Shri Suraj Bhan Nain, Advocate Revenue by : Shri Mithalesh Kr. Pandey, Sr. DR Date of Hearing : 14.09.2022 Date of Pronouncement : 21.09.2022 ORDER This appeal filed by the assessee is directed against the order dated 29.04.2022 of the National Faceless Appeal Centre (NFAC) for Assessment Year 2012-13. 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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.499/Del./2021 (ASSESSMENT YEAR : 2016-17) Shri Pranav Saran, vs. ACIT, Circle 32 (1), C/o RRR TAXINDIA, New Delhi. D-28, South Extension Part-1, New Delhi – 110 049. (PAN : ACKPS6842G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri Ajay Kumar, Senior DR Date of Hearing : 15.02.2022 Date of Order : 04.05.2022 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the…

Ram Kishan, Delhi vs. ITO, Ward-60(5), New Delhi

In the result appeal of the assessee is allowed

ITA 5391/DEL/2017[2014-15]Status: DisposedITAT Delhi02 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Ram Kishan, Vs. Ito, C/O. Jain Khandewal & Co., 510, Ward-60(5), New Delhi House, 27, New Delhi Barakhamba Road, New Delhi Pan: Ahapc1442P (Appellant) (Respondent)

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Ramesh Kumar, Sr. DR
Section 10Section 133Section 145ASection 194LSection 28Section 57

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Ram Kishan, Vs. ITO, C/o. Jain Khandewal & Co., 510, Ward-60(5), New Delhi House, 27, New Delhi Barakhamba Road, New Delhi PAN: AHAPC1442P (Appellant) (Respondent) Assessee by : Shri Ved Jain, CA Revenue by: Shri Ramesh Kumar, Sr. DR Date of Hearing 25/11/2020 Date of pronouncement 02/12/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT(A)-37, New Delhi dated 26.07.2017 for…