Nanda Kumar v. Union of India

396 ITR 21High Court2017#17830 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 250Section 10(37)Section 11Section 142(1)Section 143(2)Section 24Section 46

Issues it is cited on

section 96section 194lsection 194lasection 46short deduction of tdscompulsory acquisitionenhanced compensationshort deduction of taxsection 156section 201(1a)assessee in defaultsection 201(1)

Judgments citing Nanda Kumar v. Union of India

Mallikarjunaiah Adveeshaiah Hullukunte, Bengaluru vs. Assisstant Commissioner of Income Tax, Circle 6(2)(1), Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 355/BANG/2025[2017-18]Status: DisposedITAT Bangalore02 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Balram R Rao, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 143(3)Section 250Section 54D

…rom various High Courts, including the Jurisdictional Karnataka High Court, affirming that compensation under the RFCTLARR Act is not taxable: o Vellara Francis Thomas v. Union of India (2024) 162 taxmann.com 68 (Kar) o C. Nanda Kumar v. Union of India (2017) 396 ITR 21 (AP) o Viswanathan M. v. Chief Commissioner of Income Tax Dept. (2020) 274 Taxman 411 (Kerala). . Page 4 of 6 8. It was also submitted that the ld. CIT(A) failed to follow a binding decision of the Bangalore ITAT in the case of Raghu Belagodu (HUF) v. Pr. CIT, ITA No. 946/Bang/2024 dated 27.08.2024, where similar compensation was held to be exem…

M/S Balaji Developers, Dhule vs. ITO, Ward 1, Dhule

In the result, the appeal of the assessee is allowed

ITA 375/PUN/2024[2016-17]Status: DisposedITAT Pune24 Mar 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.375/Pun/2024 Assessment Year : 2016-17

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 250Section 96

…in view of section 96 of the RFCTLAAR Act, 2013 : 7 M/s. Balaji Developers 1. Parasnath Vinimay Pvt. Ltd. v. CPC [ITA No. 151/Kol/2023] dated 06.07.2023. 2. Seema Jagdish Patil v. NHRC [(2022) 139 taxmann.com 249 (Bom)(HC)] 3. C. Nanda Kumar v. UOI [(2017) 396 ITR 21 (AP)] 4. Vishwanthan M. CCIT [WP No. 3227 of 2020 (C)/ Kerala HC] dated 18.02.2020 5. PCIT v. Durgapur Projects Ltd. [[ITA No. 282/2022 (Calcutta High Court] dated 24.02.2023 6. ITO v. Shri Suresh Prasad [ITA No. 210/Patna/2018] dated 04.08.2022 7. Ranjeet Singh v. ITO [ITA No. 91/Amritsar/2023] dated 30.08.2023 8. Smt. Baljeet Kaur v. ITO [(2022)…

The Additional District Magistrate Joint Organisation, Lucknow vs. Dy Commissioner of Income Tax (TDS), Lucknow

Appeals stand allowed accordingly

ITA 127/LKW/2023[2019-20]Status: DisposedITAT Lucknow19 Sept 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

…aiming under any such award or agreement shall be liable to pay any fee for a copy of the same‛ (Emphasis supplied) 11. The similar facts were confronted in front of the Hon’ble High Court of Andhra Pradesh in the case of ‘C. Nanda Kumar Vs Union of India in 396 ITR 21(Andhra Pradesh)/[2017]’ wherein the Hon’ble Court had evidently given a judgment on non-applicability of TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provis…

The Additional District Magistrate Joint Organisation, Lucknow vs. Dy Commissioner of Income Tax (TDS), Lucknow

Appeals stand allowed accordingly

ITA 126/LKW/2023[2018-19 Qtr-1]Status: DisposedITAT Lucknow19 Sept 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

…aiming under any such award or agreement shall be liable to pay any fee for a copy of the same‛ (Emphasis supplied) 11. The similar facts were confronted in front of the Hon’ble High Court of Andhra Pradesh in the case of ‘C. Nanda Kumar Vs Union of India in 396 ITR 21(Andhra Pradesh)/[2017]’ wherein the Hon’ble Court had evidently given a judgment on non-applicability of TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provis…

The Additional District Magistrate Joint Organisation, Lucknow vs. Dy Commissioner of Income Tax (TDS), Lucknow

Appeals stand allowed accordingly

ITA 125/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

…aiming under any such award or agreement shall be liable to pay any fee for a copy of the same‛ (Emphasis supplied) 11. The similar facts were confronted in front of the Hon’ble High Court of Andhra Pradesh in the case of ‘C. Nanda Kumar Vs Union of India in 396 ITR 21(Andhra Pradesh)/[2017]’ wherein the Hon’ble Court had evidently given a judgment on non-applicability of TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provis…