Movaliya Bhikhubhai Balabhai v. ITO TDS

388 ITR 343High Court2016#803 most cited

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

Interest paid on compensation or enhanced compensation for compulsory acquisition of land forms part of the compensation itself and is not taxable as interest income under section 56(2)(viii) or section 145A.

128

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2026.

Also referred to as

Movalya Bhikhubhai Balabhai v. ITO TDS · section 56(2)(viii) · section 145A · enhanced compensation · compulsory acquisition · interest on compensation · section 28 Land Acquisition Act · income from other sources

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

Amit Sharma, Gurugram vs. ITO Ward 1(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 3231/DEL/2025[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Yogesh Yadav, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 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…

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)

…the Hon’ble Supreme Court held that “interest paid under section 28 of the Land Acquisition Act forms part of :- 9 -: compensation and is a part of enhanced value of the land”. The Hon’ble Gujarat High Court in the case of Movaliya Bhikhubhai Balabhai v. ITO 388 ITR 343 held that interest forms part of compensation and the same is not taxable. Therefore, we are of the view that these two judgements are rendered in consonance with the provisions of section 3(i) of new RFCTARR Act, 2013, which defines the term compensation, which includes interest, if any, payable under the said Act. Hence, the Assessing Officer a…

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

…deration received on compulsory acquisition of agricultural land, relying upon the judgments of the Hon'ble Supreme Court in case of CIT vs. Ghanshyam (HUF) (2009) 315 ITR 1, the Hon'ble Gujarat High Court in case of Movaliya Bhikhubhai Balabhai v. ITO (2016) 388 ITR 343 and the Hon'ble ITAT, Ahmedabad in case of Mukeshkumar K. Patel in ITA No. 246/AHD/2015 dated 26.09.2017. After examination of the facts and evidences, as collected and the binding law as settled by the Hon'ble Supreme Court, Jurisdictional Gujarat High Court and the Jurisdictional Bench of the Hon'ble ITAT ( supra), the assessing officer had hel…

Sanjay, Ghaziabad vs. Ward 2(1), Ghaziabad

Appeal is allowed

ITA 4481/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (Appellant) (Respondent) Pan No. Cvips0942Q Assessee By: Sh. Sumit Bansal, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Sumit Bansal, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 28Section 56(2)(viii)

…xmann.com 301 (Del.). The assessee on the other hand places strong reliance on case law Rupesh Rashmikant Shah Vs. UOI (2019) 417 ITR 169 (Bom.), Anvar Ali Poolakkodan Vs. ITO (2025) 173 taxmann.com 633 (Kerala) and Movaliya Bhikhubhai Balabhai Vs. ITO (2016) 388 ITR 343 (Guj.) decided the very issue against the department. It is further clear that no valuable guidance has come from hon’ble jurisdictional high court at Allahabad. I accordingly adopt the view which favours the assessee in light of CIT Vs. Vegetable products Ltd. (1971) 80 ITR 14(Cal.) to reverse both the learned lower authorities’ action in questi…

Lal Chand, Gurgaon vs. ITO Ward - 1(4), Gurgaon

In the result, appeal of the assessee is allowed

ITA 4479/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Aug 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4479/Del/2025 : Asstt. Year : 2018-19 Lal Chand, Vs Income Tax Officer, C/O Ca R.S. Poonia, Ward-1(4), D-83-B, Siwad Area, Krishna Marg, Gurugram, Bapu Nagar, Jaipur-302015 Haryana-122016 (Appellant) (Respondent) Pan No. Agkpl7795F Assessee By: Sh. Rajat Chaudhary, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Rajat Chaudhary, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
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 8 Lal Chand (SC). The decision of the Hon'ble Supreme Court in Hari Singh's case (supra) w…

Balvinder Singh, Karnal, Haryana vs. Income Tax Officer Ward-1, Karnal, Haryana

In the result, appeal of the assessee is allowed

ITA 4346/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Aug 2025AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Sh. Balvinder Singh, 455, Village-Gobindgarh, Ward-1, Karnal Post Officer- Dacher, Karnal, Haryana PAN: FAFPS2585Q (Appellant) (Respondent) Assessee by Sh. Rajat Chaudhary, Adv. Ms. Payal Jhorar, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 20.08.2025 Date of pronouncement 20.08.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short…

Leelu Ram, Gurugram vs. Income Tax Officer, Gurugam

In the result, appeal of the assessee is allowed

ITA 896/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Leelu Ram, S/O-Mangal Singh, C/O-Ysr Gurugram & Associates, Plot No. 214, Basement, Sector-47, Haryana Pan: Apspr3189Q (Appellant) (Respondent) Assessee By Sh. M.R. Sahu, Ca Department By Sh. Manoj Kumar, Sr. Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Sh. Leelu Ram, S/o-Mangal Singh, C/o-YSR Gurugram & Associates, Plot No. 214, Basement, Sector-47, Haryana PAN: APSPR3189Q (Appellant) (Respondent) Assessee by Sh. M.R. Sahu, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 20.08.2025 Date of pronouncement 20.08.2025 ORDER 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”],…

Komal Adlakha, Gurugram vs. ITO, Ward 2(2), Gurugram

In the result, appeal of the assessee is allowed

ITA 3652/DEL/2025[2019-20]Status: DisposedITAT Delhi18 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Vs. Ito, Komal Adlakha, A06, Parsvnath Green Ville, Ward-2(2), Sohna Road, Gurgaon Gurgaon Pan: Autpa5180C (Appellant) (Respondent) Assessee By Sh. Mahfuzur Rahman, Ca Department By Sh. Manoj Kumar, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 Vs. ITO, Komal Adlakha, A06, Parsvnath Green Ville, Ward-2(2), Sohna Road, Gurgaon Gurgaon PAN: AUTPA5180C (Appellant) (Respondent) Assessee by Sh. Mahfuzur Rahman, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 18.08.2025 Date of pronouncement 18.08.2025 ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFA…

Ravinder, Gurgaon vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 4865/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19

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

…on 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam 10 Ravinder v. NFAC A.Y. 2018-19 (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 broug…

Radhey Shyam Saini, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2359/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 Vs. Pcit, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana Pan: Bxhps4356Q (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Rohtak’S Order No. Itba/Rev/F/Rev5/2023- 24/1062878555(1), Dated 18.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 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 147Section 263Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Vs. PCIT, Sh. Radhey Shyam Saini, H. No. 1174/334, Rohtak Ramlila Chowk, Hisar, Haryana PAN: BXHPS4356Q (Appellant) (Respondent) Assessee by Sh. Kuldeep Khera, CA Sh. Mohit Girdhar, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 15.07.2025 Date of pronouncement 23.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Principal Commissioner of Income Tax [in sho…

Shammi Nagpal HUF, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2358/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2013-14 Vs. Pcit, Shammi Nagpal Huf, H. No. 7, Sector-13, Hissar, Rohtak Haryana Pan: Aazhs3505D (Appellant) (Respondent) Assessee By Sh. Kuldeep Khera, Ca Sh. Mohit Girdhar, Ca Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 15.07.2025 Date Of Pronouncement 23.07.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2013-14, Arises Against The Principal Commissioner Of Income Tax (In Short “The Pcit”), Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023- 24/1062887031(1), Dated 19.03.2024 Involving Proceedings Under Section 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 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 147Section 263Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Vs. PCIT, Shammi Nagpal HUF, H. No. 7, Sector-13, Hissar, Rohtak Haryana PAN: AAZHS3505D (Appellant) (Respondent) Assessee by Sh. Kuldeep Khera, CA Sh. Mohit Girdhar, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 15.07.2025 Date of pronouncement 23.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Principal Commissioner of Income Tax (in short “the PCIT”),…

ITO, Ward-1(1), Faridabad vs. Chaman, Faridabad

In the result, appeal of the assessee is allowed

ITA 2774/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

Section 147Section 250(4)

…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…

Hari Singh, Palwal vs. ITO, Ward-1(3), Faridabad

In the result, appeal of the assessee is allowed

ITA 4082/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

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 broug…

Income Tax Officer, Panipat vs. Dinesh Kaushik, Panipat

In the result, appeal of the assessee is allowed

ITA 5753/DEL/2024[2018-19]Status: DisposedITAT Delhi05 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat Vpo Baljattan, Panipat, Haryana Pan: Awjpk9483E (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145BSection 263Section 28Section 45(5)

…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…

Jile Singh, Faridabad vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed

ITA 2223/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

For Appellant: NoneFor Respondent: Sh. Akhilesh Kumar Yadav, 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. 8 Jile Singh 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)…

Sanakari, Village Bhooda Noida vs. Ward 3(4) Sector 24 Noida, Noida

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, 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 8 Sanakari (SC). The decision of the Hon'ble Supreme Court in Hari Singh's case (supra) wa…

Baljit Kaur, Ludhiana vs. DCIT, Karnal

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

ITA 4073/DEL/2024[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

…he nature of interest under section 28 of the compensation and decisions of the Hon’ble Supreme Court in the case of 1894 Act will remain that of Ghanshvam (HUF) and the decision of Hon ble Guirat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDSS (2016) 388 ITR 343 were relied upon. 15. It may be mentioned that the Hon ’ble Supreme Court has affirmed its view taken in Ghanshyam HUs case and the decision of Gujrat High Court in Movaliya's case in its decision in Hari Singh's case(supra). The decision of the Hon 'ble Supreme Court in Hari Singh's case (supra) was not brought to the notice of Hon'ble P&HHigh C…

Baljit Kaur, Karnal vs. Pr. CIT, Rohtak

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

ITA 1208/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

…he nature of interest under section 28 of the compensation and decisions of the Hon’ble Supreme Court in the case of 1894 Act will remain that of Ghanshvam (HUF) and the decision of Hon ble Guirat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDSS (2016) 388 ITR 343 were relied upon. 15. It may be mentioned that the Hon ’ble Supreme Court has affirmed its view taken in Ghanshyam HUs case and the decision of Gujrat High Court in Movaliya's case in its decision in Hari Singh's case(supra). The decision of the Hon 'ble Supreme Court in Hari Singh's case (supra) was not brought to the notice of Hon'ble P&HHigh C…

Sukhbir Singh, Bahadurgarh, Haryana vs. Income Tax Officer Ward 68(5), Delhi

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
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…

Vinod, Faridabad vs. PCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
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…