Which sections of the Income Tax Act does MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n come up under?

It is most often cited in judgments turning on Section 10(37), Section 56(2)(viii), Section 57(iv), Section 1961, Section 1894, Section 45(5).

MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n

Q: How many judgments cite MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n?

93 judgments on BharatTax cite MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n (70 Taxmann.com 45), spanning 2018 to 2026.

70 Taxmann.com 45High Court2016#1214 most cited

What is MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n authority for?

Interest received under Section 28 of the Land Acquisition Act, 1894, forms an integral part of enhanced compensation and is not taxable as "Income from Other Sources" under Section 56(2)(viii) of the Income-tax Act, 1961. The Finance Act, 2009 amendments do not alter the compensatory nature of such interest.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Mavaliya Bhikhubhai Balabhai v. ITO · 70 Taxmann.com 45 · Section 28 Land Acquisition Act · interest on enhanced compensation · Section 56(2)(viii) · Income from Other Sources · compensatory interest · taxability of land acquisition interest · Section 45(5) · Section 10(37)

Sections most often in play

Section 10(37)Section 56(2)(viii)Section 57(iv)Section 1961 Section 1894 Section 45(5)Section 143(3)Section 142(1)

Issues it is cited on

section 2(viii)section 56(viii)section 155(16)section 45(5)(c)section 23(1a)section 45(5)(b)section 104 section 194la section 145b(1)section 23(2)keyman insurance section 160

Judgments citing MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n

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

…decision failed to fully consider the binding principles laid down by the Hon'ble Supreme Court in Ghanshyam (HUF) and Hari Singh. The CIT(A) also overlooked the contrary judgment of the Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO (2016) 70 Taxmann.com 45, where it was categorically held that interest under Section 28 forms part of the enhanced compensation and is not taxable as "Income from Other Sources" under Section 56(2)(viii). The Hon'ble Gujarat High Court correctly observed that the Finance Act, 2009 amendments could not override the nature of Section 28 interest as compensatory. Mor…

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…

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1268/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Krishan Pal Singh HUF ITO, Vs. Krishan Pal Singh 124 Dhaka Ward 1(4), Nagar Opp, Platinum Upasana Jaipur Rosewood Sirsi Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMHK2914H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri N. K. Agarwal…

Vilas Kisan Patil, Uran vs. Assessing Officer, Assessment Unit, Itd, Panvel

In the result, appeal of the assessee is allowed

ITA 2178/PUN/2024[2017-18]Status: DisposedITAT Pune24 Dec 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2178/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Vilas Kisan Patin, V The Assessing Officer, House No.82, Panje, S Assessment Unit, Itd, Uran,Tal.Panvel, Panvel. Dist-Raigad, Maharashtra – 400702. Pan: Ayipp1671N Appellant/ Assessee Respondent /Revenue Assessee By Shri Subodh Ratnaparkhi – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 29.08.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Hon. Cit(A) Erred In Upholding Addition Of Rs.1,92,72,028/- Made By Ld. Ao By Relying Upon The Provisions Of Section 56(2)(Viii) R.W.S 57(Iv) R.W.S. 145A(B) Of The I.T.Act, 1961, Not Appreciating That The Said Amount Was Interest Granted U/S 28 Of The Land Acquisition Act, 1894 & Thus Bore The Character Of Enhanced Compensation On Acquisition Of Agricultural Land Situated At Village Panje, Tal.Uran, Dist. Raigd, Maharashtra & Was Therefore Exempt From Tax & The Addition Is Required To Be Deleted. 2. The Appellant Craves Leave To Add, Later, Amend And/Or Vary The Grounds Of The Appeal At Any Time Before The Decision Of The Appeal.” Submission Of Ld.Ar : 2. Ld.Ar For The Assessee Filed A Paper Book Containing 54 Pages. Ld.Ar Filed A Written Submission. Ld.Ar Submitted That Assessee Had Received Rs.3,85,44,057/- As Interest Under Section 28 Of The Land Acquisition Act. Ld.Ar Submitted That Said Interest Is Not Taxable As Held By The Hon’Ble Bombay High Court. Ld.Ar Filed Copy Of The Judgment. Ld.Ar Also Relied On The Following

Section 145Section 145ASection 148Section 23Section 23(1)(A)Section 250Section 28Section 4Section 56(2)(viii)Section 57

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2178/PUN/2024 िनधा"रण वष" / Assessment Year : 2017-18 Vilas Kisan Patin, V The Assessing Officer, House No.82, Panje, s Assessment Unit, ITD, Uran,Tal.Panvel, Panvel. Dist-Raigad, Maharashtra – 400702. PAN: AYIPP1671N Appellant/ Assessee Respondent /Revenue Assessee by Shri Subodh Ratnaparkhi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 24/12/2024 Date of pronouncement 24/12/2024 आदेश/ O…

Jagjit Singh Kataria, Sonepat vs. Principal Commissioner of Income Tax, Rohtak

In the result, the Appeal of the Assessee is dismissed

ITA 1245/DEL/2024[2019-20]Status: DisposedITAT Delhi10 Dec 2024AY 2019-20

Bench: SHRI S RIFAUR RAHMN (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 10(37)Section 143(3)Section 144BSection 263Section 28Section 56(2)(viii)

…1 Jagjit Singh Kataria Vs. Pr. CIT THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORESHRI S RIFAUR RAHMN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2019-20 Jagjit Singh Kataria, Vs. Principal CIT, H. No. 2333, HBC Sector-15, Rohtak Sonepat, Haryana, 131001 PAN :AQFPK6338L (Appellant) (Respondent) Assessee by Shri Suresh K. Gupta, CA Department by Shri Dayainder Singh Sidhu,CIT( DR) Date of hearing 22.10.2024 Date of pronouncement 10.12.2024 ORDER PERYOGESH KUMAR U.S., JUDICIAL MEMBER: The Assessee preferred the captioned appeal by challenging the orde…

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…

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

…Ram (2018) 400 ITR 23(SC) 10. The ld. counsel for the assessee further relied upon the decision of the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Joginder Singh 217 Taxmann 208 and Gujarat High Court in the case of Movaliya Bhikha Bhai Bala 70 Taxmann.com 45 wherein their Lordships have decided that interest u/s 28 of Land Acquisition Act is a part of compensation. 11. The ld counsel of the assessee relied on various decision of the ITAT which followed the decision of the Hon'ble Apex Court in favour of the assessee including : i) Paramjeet Singh Vs ACIT ITA No. 1393/DEL/2017 16.04.2021 II)…

Sanjay Kumar Sharma, Gurgaon vs. PCIT, Faridabad

In the result, appeal filed by the Assessee is allowed

ITA 357/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jan 2024AY 2018-19

Bench: Shri N.K.Billaiya & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 143(3)Section 23Section 263Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.357/Del/2023, A.Y.2018-19) Sanjay Kumar Sharma Pr. Commissioner of Village Om Nagar Income Tax P.O.Budhera Vs. C.R.Building Gurgaon-122001(Haryana) Faridabad PAN : BALPS0709Q (Appellant) (Respondent) Appellant by Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Respondent by Sh. Sanjay Gupta, CIT-DR Date of Hearing 03/01/2024 Date of Pronouncement 24/01/2024 ORDER PER YOGESH KUMAR U.S., JM: This appeal is filed by the Assessee against the order…

Bharat Bhushan, Karnal Haryana vs. ITO, Ward-1, Karnal

In the result, all the appeals of the assessee are allowed

ITA 2715/DEL/2023[218-19]Status: DisposedITAT Delhi16 Nov 2023

Bench: Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 10(37)Section 10(37)(i)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 2715/DEL/2023: Asstt. Year: 2018-19 The CIT/NFAC Delhi Bharat Bhushan, Vs HN-202/4, Dea Begampura, VPO- Gudha, Tehsil Gharaunda, Karnal, Haryana 132114 (APPELLANT) (RESPONDENT) PAN No. AWUPB 3704 A Assessee by : None Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 14.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 31.05.2023. 2. Examined the records placed before th…

Ashwani Kumar, Gurugram vs. ITO, Ward-1(3), Gurgaon

In the result, all the appeals of the assessee are allowed

ITA 1728/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumar

For Appellant: Shri M.R Sahu, CAFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 10(37)Section 10(37)(i)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 1728/DEL/2022: Asstt. Year: 2018-19 Ashwani Kumar, Vs ITO, Ward-1(3), Gurugram, C/o Ashwani Kumar, YSR & Associates, Haryana 122001 Plot No. 214, Basement, Sector 47, Gurugram 122001 (APPELLANT) (RESPONDENT) PAN No. AYDPK 7749 P Assessee by : Shri M.R Sahu, CA Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 13.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 30.05.20…

Shrihari Hanmant Navrange, Latur vs. Income-Tax Officer, Ward -3, Latur

ITA 921/PUN/2022[2013-14]Status: DisposedITAT Pune31 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Respondent: Shri Manojkumar Tripathi

Section 10(37)Section 147Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.921/PUN./2022 Assessment Year 2013-2014 The Income Tax Officer, Shrihari Hanmant Navrange, Ward – 3, Swati 1, Ahemadpur, Bhimnagar, Chambers, Opp. Dist. Latur – 413 515 Sports Complex, Ausa Maharashtra. vs., Road, Latur – 413 512. PAN AGPPN0725N Maharashtra (Appellant) (Respondent) ITA.No.574/PUN./2023 Assessment Year 2013-2014 Shri Sabir Rafihyoddin Kazi, L/H of Deceased The Income Tax Officer, Rafihyoddin Vajiroddin Kazi Ward – 4, Swati Attar Galli Mali…

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…

Nitin Kumar, Saharanpur vs. ITO, Ward 3(3)(5), Saharanpur

In the result appeal of the assessee is allowed

ITA 56/DEL/2023[2018-19]Status: DisposedITAT Delhi23 Jun 2023AY 2018-19

For Appellant: Shri Dhurav Goel, CAFor Respondent: Shri Sumesh Swani, Sr. DR

Section 10(37)Section 28Section 56

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Assessment Year: 2018-19 Nitin Kumar, ITO, Ward 3(3)(5), 178, PS-BEHAT, Saharanpur, Uttar Pradesh- Saharanpur, Uttar Pradesh 247120 vs. PAN DIUPK 5524 C (Appellant) (Respondent) For Assessee : Shri Dhurav Goel, CA For Revenue : Shri Sumesh Swani, Sr. DR Date of Hearing : 05.04.2023 Date of Pronouncement : 23.06.2023 ORDER Per Chandra Mohan Garg:- This appeal filed by the assessee is directed against the order dated 30.05.2022 of the Ld. NFAC, New Delhi, relating to Assessment Year 2018-19. Applicatio…

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…

ITO Ward - 2, Hisar vs. Hari Singh Saini, Hisar

In the result, the Revenue’s appeal stands dismissed

ITA 1539/DEL/2020[2012-13]Status: DisposedITAT Delhi20 Mar 2023AY 2012-13

For Appellant: Shri Kuldip Khera, CAFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 14SSection 155(16)Section 28Section 4Section 45(5)Section 45(5)(c)Section 56(2)(viii)

…ble Bangalore Tribunal in case of ITO vs Shri Vasavaraja M Khudari Kannu ITA No. 1747 & 1750 - Bangalore - 2017 dated 01.06.2018. In its decision the Hon'ble Bangalore Tribunal had relied on the decision of Hon'ble Gujarat High Court in case of M.B. Ballabhai 70 Taxmann.com 45, 2016 as the same was applicable to the facts of this case. In its decision Hon'ble Gujrat High Court had followed the decision of Hon'ble Supreme Court in the case of CIT vs Ghanshyam HUF, 2009, 182 Taxmann 368, wherein it was held that interest ujs 28 of LAC Act, 1894 is part of compensation amount whereas interest u/s 34 is only for dela…

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

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…