MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n

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.

93

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 1961Section 1894Section 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 104section 194lasection 145b(1)section 23(2)keyman insurancesection 160

Judgments citing MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n

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…

Mangej Bai, Gurgaon vs. ITO Ward-1, Bhiwani

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

ITA 4195/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

Om Wati, Gurgaon vs. ITO Ward -01, Bhiwani

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

ITA 4194/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

Ramesh Bai, Gurgaon vs. ITO Ward -01, Bhiwani

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

ITA 4193/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

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…

Surendra Laxmanrao Vaidya, Gadag vs. Income Tax Officer, Ward-2, Gadag

In the result, the appeal of assessee is allowed

ITA 1952/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jan 2020AY 2012-13

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleshri Surendra Laxmanrao Vaidya, Kariyamma Kallu Badavane, Near Hatalgeri Naka, Gadag. ….Appellant Pan Avupv2546H Vs. Income Tax Officer, Ward 2, Gadag. ……Respondent.

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (D.R)
Section 10(37)Section 143(1)Section 143(2)Section 143(3)Section 199Section 28Section 56(2)(viii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Shri Surendra Laxmanrao Vaidya, Kariyamma Kallu Badavane, Near Hatalgeri Naka, Gadag. ….Appellant PAN AVUPV2546H Vs. Income Tax Officer, Ward 2, Gadag. ……Respondent. Assessee By: Shri B.S. Balachandran, Advocate Revenue By: Shri Sunil Kumar Agarwal, Addl. CIT (D.R) Date of Hearing : 27.11.2019 Date of Pronouncement : 03.01.2020 O R D E R PER SHRI PAVAN KUMAR GADALE, J.M. : The assessee has filed an appeal against the order of Commissioner of Inco…

Smt. Lakshmamma, Shivamogga vs. The Income Tax Officer, Ward- 3, Shivamogga

The appeal of the Assessee is allowed

ITA 1387/BANG/2019[2015-16]Status: DisposedITAT Bangalore22 Nov 2019AY 2015-16

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year : 2015-16 Smt. Lakshmamma, Vs. The Income Tax Officer, Purdal Road, Ward-3, Gadikoppa, Shivamogga-577 201 Shivamogga-577 205 Pan No: Akkpl 6281 A Appellant Respondent Appellant By : Shri.Tata Krishna, Advocate Respondent By : K.R.Narayana, Jcit (Dr) Date Of Hearing : 19.11.2019 Date Of Pronouncement : 22.11.2019 O R D E R Per N.V. Vasudevan, Vice-This Is An Appeal Filed By The Revenue Against The Order Dated 26.3.2019 Of The Cit(Appeals), Davangere, Relating To Assessment Year 2015-16. The Facts & Circumstances Under Which This Appeal Arise For 2. Consideration Are That The Assessee Owned Agricultural Lands Measuring 6.8 Acres In Malligenahalli, Kasaba Hobli, Shivamogga Taluk Which Was Compulsorily Acquired By The Special Land Acquisition Officer [Hereinafter Referred To As “The Slao”], Under The Provisions Of The Land Acquisition Act, 1894 Vide Notification Dated 22.9.2000. Aggrieved By The Award As Originally Passed Awarding Compensation For The Land Acquired By The Govt., Page 2 Of 12

For Appellant: Shri.Tata Krishna, AdvocateFor Respondent: K.R.Narayana, JCIT (DR)
Section 10(37)Section 2Section 23Section 23(2)Section 28Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year : 2015-16 Smt. Lakshmamma, Vs. The Income Tax Officer, Purdal Road, Ward-3, Gadikoppa, Shivamogga-577 201 Shivamogga-577 205 PAN No: AKKPL 6281 A APPELLANT RESPONDENT Appellant by : Shri.Tata Krishna, Advocate Respondent by : K.R.Narayana, JCIT (DR) Date of hearing : 19.11.2019 Date of Pronouncement : 22.11.2019 O R D E R Per N.V. Vasudevan, Vice-President This is an appeal filed by the revenue against the order dated 26.3.2019 of the CIT(Appeals), Davanger…

Income Tax Officer Ward-1 & Tps, Bagalkot vs. Shri Prabhayya Basayya Saraganachani, Bagalkot

In the result, Revenue’s appeal for assessment year 2014-15 is dismissed

ITA 858/BANG/2018[2014-15]Status: DisposedITAT Bangalore13 Mar 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2014-15 The Income Tax Officer, Vs. Shri. Prabhayya Basayya Saragachari, At. Muchakhandi Tq & Ward 1 & Tps, Dist. – Bagalkot – 587 102. Bagalkot. Pan : Doips 6443 L Appellant Respondent

For Appellant: Shri. C. H. Sundar Rao, CITFor Respondent: Shri. Kambiyavar, Advocate
Section 10(37)Section 14Section 145Section 145ASection 2Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2014-15 The Income Tax Officer, Vs. Shri. Prabhayya Basayya Saragachari, At. Muchakhandi Tq & Ward 1 & TPS, Dist. – Bagalkot – 587 102. Bagalkot. PAN : DOIPS 6443 L APPELLANT RESPONDENT Appellant by : Shri. C. H. Sundar Rao, CIT Respondent by : Shri. Kambiyavar, Advocate Date of hearing : 13.02.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz, Accountant Member This appeal filed by the Revenue is directed against the order dated…

Naransang L.Parmar, Ahmedabad vs. Income Tax Officer, Ward-6(3), Ahmedabad

In the result, appeal is allowed in the terms indicated above

ITA 2507/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2009-10
Section 10(37)Section 143(3)Section 147Section 148Section 234ASection 27I(1)(c)Section 28

…I TA N o. 2 5 0 7/ Ah d 2 01 5 Na r a ns a ng L Pa r ma r V s. I TO Ass e ss me n t Y ea r : 2 0 09 - 1 0 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘D’ BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] Assessment Year: 2009-10 Naransang L Parmar .......…………...........Appellant At & PO : Juna Navda, Tal : Dhandhuka, Ahmedabad-380 001 [PAN : AXTPP 3332 L] Vs. Income Tax Officer ............................ Respondent Ward 6(3), Ahmedabad Appearances by: Ankit Talsania, for the appellant Vinod Talwani, for the respondent Date of concluding the hearing : 30.10.2…

Income Tax Officer Ward-2(2), Dharwad vs. Shri Vinayak Hari Palled, Hubballi

The appeal of the revenue is dismissed

ITA 5/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K. Garodia

For Appellant: Smt. Sree Nandini Das, Addl.CIT(DR)(ITAT), BengaluruFor Respondent: None
Section 10(37)Section 14Section 2Section 28Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA Nos. 05/Bang/2017 Assessment year : 2013-14 The Income Tax Officer, Vs. Shri Vinayak Hari Palled, Ward-2(2), Shivanand Nagar, Hubballi. Dharwad. PAN: BJNPP 3407M APPELLANT RESPONDENT Appellant by : Smt. Sree Nandini Das, Addl.CIT(DR)(ITAT), Bengaluru. Respondent by : None Date of hearing : 11.10.2018 Date of Pronouncement : 12.10.2018 O R D E R Per N.V. Vasudevan, Judicial Member This is an appeal filed by the revenue against the order dated 10.10.2016 of the…

Jagmal Singh Through Legal Heir Satish Kumar, Gurgaon vs. ITO, Ward- 2(2), Gurgaon

The appeals of the revenue are dismissed

ITA 2340/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Sept 2018AY 2013-14

Bench: Shri N. K. Saini & Ms Suchitra Kamblejagmal Singh Vs Ito Village Khoh, Vpo Manesar, Gurgaon Ward-2(2) Gurgaon, Gurgaon Haryana Cphps0368P (Appellant) (Respondent)

Section 10(37)(i)Section 143(1)Section 28Section 56

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D+ SMC’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Jagmal Singh Vs ITO Village Khoh, VPO Manesar, Gurgaon Ward-2(2) Gurgaon, Gurgaon Haryana CPHPS0368P (APPELLANT) (RESPONDENT) Appellant by Sh. Mahavir Singh, Adv Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 19.09.2018 Date of Pronouncement 20.09.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 4/9/2017 passed by CIT (A)-2, Gurgaon, for Assessment Year 2013-14. 2. The grounds of appeal are as unde…