Movaliya Bhikhubhai Balabhai v. ITO TDS

388 ITR 343High Court2016#809 most cited

What is Movaliya Bhikhubhai Balabhai v. ITO TDS authority for?

Interest received under Section 28 of the Land Acquisition Act, 1894, for compulsory acquisition of land is compensation, not income, for tax purposes. This characterization dictates its treatment under Sections 56(2)(viii) and 57(iv) of the Income-tax Act, 1961, a position later affirmed by the Supreme Court.

128

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Movaliya Bhikhubhai Balabhai v. ITO TDS · interest under section 28 Land Acquisition Act · nature of compensation · not income · taxability of enhanced compensation interest · compulsory acquisition of land · section 56(2)(viii) · section 57(iv) · Gujarat High Court · Ghanshyam HUF · UOI vs Hari Singh · capital gains on compulsory acquisition

Sections most often in play

Section 57(iv)Section 56(2)(viii)Section 10(37)Section 263Section 143(3)Section 45(5)Section 28Section 145A

Issues it is cited on

section 145bsection 45(5)section 57(iv)section 145a(b)section 56(2)(viii)section 10(37)enhanced compensationsection 145b(1)section 145acompulsory acquisitionsection 141section 282a(1)

Judgments citing Movaliya Bhikhubhai Balabhai v. ITO TDS

DAYA RAM SUKHALA (HUF),ROHTAK vs. ITO WARD-3, ROHTAK

In the result, appeal of the assessee is allowed

ITA 1255/DEL/2026[2020-21]Status: DisposedITAT Delhi15 Apr 2026AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Income Tax Officer Shri Daya Ram Shukla (Huf) Ward-3 83A/22, Kishan Pura, Zila Parishad Building Rohtak- 124001 Rohtak Haryana Haryana Pan: Aaihd7643E (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Ravi Kant Chaudhary, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS (2016) 388 ITR 343 were relied upon. 14. It may be mentioned that the Hon'ble Supreme Court has affirmed its view taken in Ghanshyam HUF's case and the decision of Gujrat High Court in Movaliya's case in its decision in the case of UOI vs. Hari Singh (2018) 91 taxmann.com 20 (SC). The decision of the Hon'ble Supreme Court in Hari Singh's case (supra) was not brough…

BADAM SINGH SUKHALA (HUF),ROHTAK vs. I T O WARD -3 , ROHTAK

In the result, appeal of the assessee is allowed

ITA 1250/DEL/2026[2020-21]Status: DisposedITAT Delhi15 Apr 2026AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Income Tax Officer Badam Singh Shukla (Huf) 83 C 22, Ran Singh Lane, Ward-3 Kishan Pura Zila Parishad Building Rohtak-124001 Rohtak Haryana Haryana Pan: Aajhb4611H (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Ravi Kant Chaudhary, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

…the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS (2016) 388 ITR 343 were relied upon. 14. It may be mentioned that the Hon'ble Supreme Court has affirmed its view taken in Ghanshyam HUF's case and the decision of Gujrat High Court in Movaliya's case in its decision in the case of UOI vs. Hari Singh (2018) 91 taxmann.com 20 (SC). The decision of the Hon'ble Supreme Court in Hari Singh's case (supra) was not brough…

DHARMBATI,FARIDABAD vs. INCOME TAX INSPECTOR FARIDABAD, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 5672/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Dharmbati, Vs. Income Tax Inspector, H. No. 523, Chandawali, Faridabad Ballabhgarh, Faridabad Pan: Azipb6400G (Appellant) (Respondent) Assessee By None Department By Ms. Monika Singh, Cit(Dr) Date Of Hearing 05.03.2026 Date Of Pronouncement 05.03.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1077406804(1), Dated 23.06.2025 Involving Proceedings Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Case Called Twice. None Appears At The Assessee’S Behest. He Is Accordingly Proceeded Ex-Parte. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities’ Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision In Pawan Kumar Vs. Pcit (2024) 159 Taxmann.Com 61 (Del.-Trib.) Has Distinguished The Said Case Law As Under:

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

…the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS (2016) 388 ITR 343 were relied upon. 14. It may be mentioned that the Hon'ble Supreme Court has affirmed its view taken in Ghanshyam HUF's case and the decision of Gujrat High Court in Movaliya's case in its decision in the case of UOI vs. Hari Singh (2018) 91 taxmann.com 20 (SC). The decision of the Hon'ble Supreme Court in Hari Singh's case (supra) was not brough…

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…compensation under consideration’ even after the amendment made by Finance (No. 2) Act 2009. Reliance is placed upon following judgments wherein amendment in section 56 of the Act made by Finance (No. 2) Act 2009 was duly considered by Hon'ble High Courts: i) 388 ITR 343 (Guj) Movaliya Bhikhubhai Balabhai v. Income-tax Officer-TDS-1-Surat. ii) 417 ITR 169 (Bom) Rupesh Rashmikant Shah vs. UOI iii) 151 taxmann.com 62 (Bom) Balkrishna vs. State of Maharashtra iv) 457 ITR 777 (Orissa) Smt. Kuni Sahoo v. UOI ix) 11 – 11.7 That where more than one interpretation has been pronounced by Jurisdictional High Court then int…

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 754/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 498/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…view available of Hon’ble Delhi High Court so as to make the order prejudicial to the interest of the Assessee and, therefore, the Assessing Officer relying upon the decision of the Hon'ble Gujarat High Court in the case of Movaliya Bhikubhai Balabhai vs ITO, 388 ITR 343 has held that the interest on enhanced compensation is not taxable. 18. It was submitted that once the view favouring the Assessee is available in respect of a non-jurisdictional High Court, then the view which is favourable to the Assessee is required to be applied and for the above-mentioned purposes, the Ld. Assessing Officer relied upon the…

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