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

Shri Jayantilal Paghadal, at Charan Samdhiyala, New Area Plot, Taluka Jetpur, District Rajkot-365480 vs. The Income Tax Officer, Ward - 1 (2) (3), Rajkot

In the result, the appeal of the assessee is dismissed

ITA 252/RJT/2022[2016-17]Status: DisposedITAT Rajkot13 Dec 2023AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

For Appellant: NoneFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R
Section 10(37)Section 143(2)Section 145ASection 193Section 28Section 56Section 56(2)(viii)

…y the assessee or should be taxable u/s 56(2)(viii) r.w.s. 145A(b) and 57(iv) as held by the Department. The assessee in this case has mainly relied on the decision of Hon'ble Gujarat High Court in the case of Movaliya Bhikhubhai Balabhai Vs ITO, TDS-1, Surat 388 ITR 343 which, relying upon the Hon'ble Supreme Court judgement in the case of CIT Vs Ghanshyam (HUF) [2009] 182 taxman 368/315 ITR 1 (SC) has held that interest paid on compensation/enhanced compensation u/s 28 of Land Acquisition Act forms part of compensation and not interest as contemplated u/s 145A and therefore is not taxable under the head income…

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

…axable Under the head capital gains. Such is the judicial precedent of the honourable Himachal Pradesh High Court in case of CIT versus Joginder Singh 217 taxmann 208 and honourable Gujarat High Court in case of Movaliya BhikhaBhai Balabhai 70 taxmann.com 45 [388 ITR 343] . Further we are also mindful of the fact that the honourable Punjab and Haryana High Court in the case of Mahenderpal Narang versus CBDT CWP 17971 of 2019 dated 19/2/2020 as well as in case of Puneet Singh V CIT 110 taxmann.com 16 and Manjeet Singh HUF V Union of India 137 taxman 116 has decided in favour of revenue. It is a settled law that St…

Sh. Manjeet Singh, Karnal vs. ITO, Karnal

In the result, the appeals of the assessees are allowed

ITA 1391/DEL/2017[2011-12]Status: DisposedITAT Delhi25 Jan 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aditya Srinivasan, CAFor Respondent: Sh. K. K. Mishra, Sr. DR
Section 10(37)Section 145ASection 2Section 23(1)Section 28Section 4Section 56Section 56(2)(viii)

…Vaibhav Choudhary in ITA No. 160/2015 dated 14.07.2015  CIT Vs Nishant Choudhary in ITA No. 437/2014 dated 14.07.2015 Delhi High Court  Surjit Kumar Chetal Vs CIT 86 Taxmann.cm 121 dated 11.09.2017 Gujarat High Court  Movaliya Bhikhubhai Balabhai Vs ITO 388 ITR 343 Income Tax Appellate Tribunal- Chandigarh Bench  ITO Vs Pawan Giri in ITA No. 405/Chd/2013 dated 02.08.2013  Baldev Singh Vs ITO in ITA No. 313/Chd/2015 dated 02.02.2016  ITO Vs Sh. Nachhattar Singh in ITA No. 564/Chd/2014 dated 07.02.2018  Sh. Satbir Singh & Others Vs ITO in ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Delhi Bench  Raj…

Sh. Puneet Singh, Karnal vs. ACIT, Karnal

In the result, the appeals of the assessees are allowed

ITA 1389/DEL/2017[2011-12]Status: DisposedITAT Delhi25 Jan 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aditya Srinivasan, CAFor Respondent: Sh. K. K. Mishra, Sr. DR
Section 10(37)Section 145ASection 2Section 23(1)Section 28Section 4Section 56Section 56(2)(viii)

…Vaibhav Choudhary in ITA No. 160/2015 dated 14.07.2015  CIT Vs Nishant Choudhary in ITA No. 437/2014 dated 14.07.2015 Delhi High Court  Surjit Kumar Chetal Vs CIT 86 Taxmann.cm 121 dated 11.09.2017 Gujarat High Court  Movaliya Bhikhubhai Balabhai Vs ITO 388 ITR 343 Income Tax Appellate Tribunal- Chandigarh Bench  ITO Vs Pawan Giri in ITA No. 405/Chd/2013 dated 02.08.2013  Baldev Singh Vs ITO in ITA No. 313/Chd/2015 dated 02.02.2016  ITO Vs Sh. Nachhattar Singh in ITA No. 564/Chd/2014 dated 07.02.2018  Sh. Satbir Singh & Others Vs ITO in ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 Delhi Bench  Raj…

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)

…nt brought in 2010 was to remove the hardships created by the decision of the Supreme Court in Rama Sai v. Taxman 496/[1990] 181 ITR 400. Reliance is placed upon the decision of Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO [2016 70 taxmann.com 45/388 ITR 343. 7. Before dealing with the contentions, relevant portion of the circular is quoted below: '46. Rationalizing the provisions of taxation of interest received on delayed compensation or on enhanced compensation. 46.1 The existing provisions of Income-tax Act provide that income chargeable under the head "Profits and gains of business or professio…

Piyushkumar P Patel, Vadodara vs. The ITO, Ward-1(3)(2), Vadodara

The appeal of the assessee is allowed

ITA 1700/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble

For Appellant: Respondent byFor Respondent: Shri Mukesh Sharma
Section 139(1)Section 145ASection 147Section 148Section 250

…assessee relying upon the decision in case of CIT vs. Ghanshyam HUF and further that interest income was never shown in ITR for earlier years. The Ld. AR relied upon the decision of the Jurisdictional High Court in case of Movaliya Bhikhubhai Balabhai vs. ITO 388 ITR 343 (Guj. HC). 6. The Ld. DR submitted that the decision of the Hon’ble Supreme Court in case of Ghanshyam (HUF) 182 Taxman 368 (SC) was properly applied by the CIT(A) as interest on excess compensation u/s 28 of Land Acquisition Act form part of enhanced compensation u/s 45(5)(b) and therefore are taxable as held in that case. In the present case t…

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…

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…

Shri Ishwar Singh, Jgadhari vs. Pr. CIT, Panchkula

Appeal of the asssessee is allowed

ITA 45/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Jan 2022AY 2015-16

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 45/ चंडीगढ़/2020(िन.व. 2015-16) Ishwar Singh, Ca, Ajay Kumar Singh, Sco 80-81, 4Th Floor, Sector-17C, Chandigarh-160017 Pan: Cmhps2458D ...... अपीलाथ" /Appellant बनाम Vs. Pr.Cit, Aayakar Bhavan Sector-2, Panchkula-134109. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Ajay Jain, Ca "ितवादी "ारा/Respondent By : Sh. Bikram Batra, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 20 /01/2022 आदेश/ Order आदेश आदेश आदेश Per Vikas Awasthy

For Appellant: Sh. Ajay Jain, CAFor Respondent: Sh. Bikram Batra, CIT-DR
Section 10(37)Section 142(1)Section 263Section 28Section 56Section 57

…has distinguished the same in view of the law laid down by Hon’ble Apex Court in the case of CIT Vs. Ghanshyam (HUF) (supra). The ld. AR further placed reliance on the judgement of Hon’ble Gujrat High Court in the case of Movaliya Bhikhibhai Balabhai vs. ITO 388 ITR 343 to contend that even after amendment interest received u/s 28 of the LAA on compensation or enhanced compensation forms part of compensation and is not taxable as interest under the head ‘Interest from Other Sources’. 7. We have heard the submissions made by rival sides and have examined the documents on record and the impugned order. The primar…

ACIT Corporate Circle-6(2), Chennai vs. S V Global Mill Ltd, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2684/CHNY/2019[2016-17]Status: DisposedITAT Chennai28 Jan 2021AY 2016-17

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 2684/Chny/2019 िनधा"रण वष" / Assessment Year: 2016-17 The Acit, M/S. Sv Global Mill Ltd., Corporate Circle 6(2), V. New No.5/1, Old No.3/1, 6Th Cross Street, Cit Colony, Chennai. Mylapore, Chennai – 600 004. Pan: Aaocs2500E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Periasamy,Jcit ""यथ" क" ओर से/Respondent By : Shri B. Ramakrishnan, Fca सुनवाई क" तार"ख/Date Of Hearing : 30.12.2020 घोषणा क" तार"ख/Date Of Pronouncement : 28.01.2021

For Appellant: Shri Suresh Periasamy,JCITFor Respondent: Shri B. Ramakrishnan, FCA
Section 10(37)Section 28Section 56(2)Section 56(2)(viii)Section 96

…the case of CIT vs. Ghanshyamdas, supra, clearly held that interest paid u/s.28 of the Land Acquisition Act forms part of compensation and is a part of enhanced value of land. The Hon’ble Gujarat High Court in the case of Movaliya Bhikhubhai Balabhai v. ITO, 388 ITR 343 has also held that interest forms part of compensation and the same is not taxable. Therefore, 21 I.T.A. No.2684/CHNY/2019 the ld.AR submitted that the AO has completely erred in taxing interest received for delayed payment of compensation for compulsory acquisition of land u/s.56(2)(viii) of the IT Act. 8. We have heard both the parties, perus…

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…

Inderjit Singh Sodhi (HUF), New Delhi vs. ITO Ward-50(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8808/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jun 2020AY 2016-17

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. Rakesh Kr. Gupta, Sr. DR
Section 10(37)Section 143(3)Section 2Section 23(1)Section 28Section 56(2)(viii)Section 57

…Vaibhav Choudhary in ITA No. 160/2015 dated 14.07.2015  CIT Vs Nishant Choudhary in ITA No. 437/2014 dated 14.07.2015 Delhi High Court  Surjit Kumar Chetal Vs CIT 86 Taxmann.cm 121 dated 11.09.2017 Gujarat High Court  Movaliya Bhikhubhai Balabhai Vs ITO 388 ITR 343 Income Tax Appellate Tribunal- Chandigarh Bench  ITO Vs Pawan Giri in ITA No. 405/Chd/2013 dated 02.08.2013  Baldev Singh Vs ITO in ITA No. 313/Chd/2015 dated 02.02.2016  ITO Vs Sh. Nachhattar Singh in ITA No. 564/Chd/2014 dated 07.02.2018  Sh. Satbir Singh & Others Vs ITO in ITA No. 1413 to 1415/Chd/2016 dated 09.07.2018 6 Inderjit Singh…

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

…t covered 5 under the provisions of Section 56(2)(viii) of the Act. The learned Authorised Representative also relied on the judicial decisions and the decision of Hon'ble Gujarat High Court in the case of Movaliya Bhikhubhai Balabhai Vs. ITO (TDS) & Another 388 ITR 343 (Guj) where the Hon'ble High Court has specified that interest under Section 28 of Land Acquisition Act, 1894 is not interest referred to Section 56(2)(viii) of the Act and prayed for allowing the appeal. Contra, the learned Departmental Representative relied on the CIT(Appeals) order. 5. We heard the rival contentions and perused the material on…

Sh. Balbir Singh, Sirsa vs. Pr. CIT, Hisar

ITA 652/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Gurdeep Singh, Sirsa vs. Pr. CIT, Hisar

ITA 651/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Lakhvinder Singh, Sirsa vs. Pr. CIT, Hisar

ITA 649/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Balwinder Singh, Sirsa vs. Pr. CIT, Hisar

ITA 648/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Baldev Raj, Sirsa vs. Pr. CIT, Hisar

ITA 612/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…