Manjeet Singh (HUF) Karta Manjeet Singh v. Union of India (CWP No. 15506 of

65 Taxmann.com 160Reported decision2016#6701 most cited

What is Manjeet Singh (HUF) Karta Manjeet Singh v. Union of India (CWP No. 15506 of authority for?

Interest received on delayed payment of compensation, whether under Section 28 or Section 34 of the Land Acquisition Act, 1894, is considered to be in the nature of compensation itself. This is because it is paid to compensate the assessee for the loss of not having the use of the principal compensation amount.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2025.

Also referred to as

Manjeet Singh (HUF) · Union of India · Land Acquisition Act · enhanced compensation · interest on compensation · Section 28 · Section 34 · capital gains · income from other sources · Section 56(2)(viii) · Section 45(5) · Section 10(37)

Sections most often in play

Section 1961Section 143(3)Section 1894Section 56(2)(viii)Section 10(37)Section 145ASection 45(5)Section 147

Issues it is cited on

section 45(5)(b)section 155(16)section 23(2)section 45(5)(c)section 57(iv)section 56(2)(viii)section 145a(b)section 45(5)section 145bsection 145b(1)enhanced compensationsection 10(37)

Judgments citing Manjeet Singh (HUF) Karta Manjeet Singh v. Union of India (CWP No. 15506 of

Kantaben Vajubhai Paghadal, Rajkot, Gujarat vs. ITO WD 1(2)(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

…ITA NO. 552/RJT/2025 Kantaben Vajubhai Paghdal, आयकर अपीलीय अिधकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.552/RJT/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. IT-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: CXMPP2962D (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 18/09/2025 Date…

Giridhar Gopal Thakur (Through L/H Shridhar Girdhar Thakur), Pune vs. Income Tax Officer Ward 2, Panvel

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2370/PUN/2025[2013-14]Status: DisposedITAT Pune24 Nov 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2370/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 Giridhar Gopal Thakur V The Income Tax Officer, (Through Legal Heir Shridhar S Ward-2, Panvel. Giridhar Thakur), At Dhutum, Post Jasai, Uran, Dist.Raigad – 410206. Maharashtra. Pan: Akcpt4076F Appellant/ Assessee Respondent / Revenue Assessee By Shri Ajinkya Vaishampayan Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 24/11/2025 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(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 Dated 29.08.2025 Emanating From The Assessment Order Passed Under

Section 143(3)Section 250Section 28Section 56

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2370/PUN/2025 निर्धारण वषा / Assessment Year: 2013-14 Giridhar Gopal Thakur V The Income Tax Officer, (Through Legal Heir Shridhar s Ward-2, Panvel. Giridhar Thakur), At Dhutum, Post Jasai, Uran, Dist.Raigad – 410206. Maharashtra. PAN: AKCPT4076F Appellant/ Assessee Respondent / Revenue Assessee by Shri Ajinkya Vaishampayan Revenue by Shri Ambarnath Khule (through virtual hearing) – JCIT(DR) Date o…

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…

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…

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…

Mansukhbhai Kanjibhai Sakariya, Rajkot vs. Principal Commissioner of Income Tax, Rajkot-1, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263

…आयकरअपील"यअ"धकरण,राजकोट"यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं/.ITA No.318/RJT/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. PAN : ASLPS 7027 E (अपीलाथ"/assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri Rajendra Singhal, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख /Date of Hearing : 11…

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…

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),…

Bhagwan Vithoba More, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeal is dismissed in above terms

ITA 1806/PUN/2017[2010-11]Status: DisposedITAT Pune12 May 2022AY 2010-11

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. Pan : Azvpm7554P

For Appellant: Shri Sharad A ShahFor Respondent: Shri S.P. Walimbe
Section 10(37)Section 144Section 145ASection 147Section 23Section 23(2)Section 28Section 34Section 45(5)Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Shri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. PAN : AZVPM7554P Appellant Respondent Appellant by: Shri Sharad A Shah Respondent by: Shri S.P. Walimbe Date of Hearing: 04.05.2022 Date of Pronouncement: 12.05.2022 O R D E R Per S.S. Godara, JM This assessee’s appeal for AY 2010-11 arises against the order of the CIT(A)-2, Aurangabad’s order dated 01.05.2017 passed in case No. ABD/CIT(A)-2/285/2016-17 involving proceedi…

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…

Madhav Pandharinath Kande, Latur vs. Income-Tax Officer

Appeal is dismissed

ITA 2584/PUN/2016[2013-14]Status: DisposedITAT Pune28 Apr 2022AY 2013-14

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Madhav Pandharinath The Income Tax Officer Kande Ward -3 Vs. A/P Dhanora, Tal. Ahmedpur Latur Latur 413515 Pan – Cbwpp1670A Appellant Respondent Appellant By: Shri Bharat Shah Respondent By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 28.04.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2013-14 Is Against The Order Of The Cit(A) 2, Aurangabad Dated 04.07.2017 Passed In Case No. Pn/Cit (A)-2/Set Aside/Pn/66/2011-12.755 Involving Proceedings Under Section 143(3) R.W.S. 260A Of The Income Tax Act, 1961 In Short The Act.

For Appellant: Shri Bharat ShahFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 23Section 23(1)Section 23(2)Section 28Section 34Section 45Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Shri Madhav Pandharinath The Income Tax Officer Kande Ward -3 Vs. A/P Dhanora, Tal. Ahmedpur Latur Latur 413515 PAN – CBWPP1670A Appellant Respondent Appellant by: Shri Bharat Shah Respondent by: Shri S.P. Walimbe Date of Hearing: 25.04.2022 Date of Pronouncement: 28.04.2022 O R D E R Per S.S. Godara, JM This assessee’s appeal for AY 2013-14 is against the order of the CIT(A) 2, Aurangabad dated 04.07.2017 passed in case No. PN/CIT (A)-2/Set aside/PN/66/2011-12.755 involving proc…

Sanjay Nivruti Barure, Latur vs. Income-Tax Officer, Ward - 3, Latur

In the result, appeal of the assessee is allowed for statistical

ITA 1726/PUN/2017[2012-13]Status: DisposedITAT Pune03 Oct 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1724/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: None (written submissions)For Respondent: Shri M.K. Verma
Section 145ASection 148Section 23Section 28Section 56(2)(viii)

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1724/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष" Ramchandra Nivruti Barure, Harangal (BK), Taluka and Dist. Latur – 413531 अपीलाथ…

Harishchandra Nivruti Barure, Latur vs. Income-Tax Officer, Ward - 3, Latur

In the result, appeal of the assessee is allowed for statistical

ITA 1725/PUN/2017[2012-13]Status: DisposedITAT Pune03 Oct 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1724/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: None (written submissions)For Respondent: Shri M.K. Verma
Section 145ASection 148Section 23Section 28Section 56(2)(viii)

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1724/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष" Ramchandra Nivruti Barure, Harangal (BK), Taluka and Dist. Latur – 413531 अपीलाथ…

Ramchandra Nivruti Barure, Latur vs. Income-Tax Officer, Ward - 3, Latur

In the result, appeal of the assessee is allowed for statistical

ITA 1724/PUN/2017[2012-13]Status: DisposedITAT Pune03 Oct 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1724/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: None (written submissions)For Respondent: Shri M.K. Verma
Section 145ASection 148Section 23Section 28Section 56(2)(viii)

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1724/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष" Ramchandra Nivruti Barure, Harangal (BK), Taluka and Dist. Latur – 413531 अपीलाथ…