How many judgments cite Pawan Kumar v. PCIT?

55 judgments on BharatTax cite Pawan Kumar v. PCIT (159 Taxmann.com 61), spanning 2024 to 2026.

Which sections of the Income Tax Act does Pawan Kumar v. PCIT come up under?

It is most often cited in judgments turning on Section 57(iv), Section 56(2)(viii), Section 10(37), Section 45(5), Section 263, Section 28.

Pawan Kumar v. PCIT

159 Taxmann.com 61Income Tax Appellate Tribunal2024#2075 most cited

What is Pawan Kumar v. PCIT authority for?

The ITAT distinguishes the case of Pawan Kumar v. PCIT (2024) 159 taxmann.com 61 (Del.-Trib.) in the context of assessing interest on enhanced land acquisition compensation.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pawan Kumar v. PCIT · 159 taxmann.com 61 · ITAT · Del.-Trib. · enhanced compensation · land acquisition compensation interest · section 28 · Land Acquisition Act · income from other sources · scrutiny assessment · section 143(1)(a) · section 143(2) · e-assessment Scheme

Sections most often in play

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

Issues it is cited on

section 145b section 45(5)section 145a(b)section 57(iv)section 56(2)(viii)section 10(37)enhanced compensation section 145a compulsory acquisition section 264 section 143(3a)lack of enquiry

Judgments citing Pawan Kumar v. PCIT

Raj Singh, Delhi vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre Delhi

In the result, appeal of the assessee is allowed

ITA 6710/DEL/2025[2020-2021]Status: DisposedITAT Delhi28 Nov 2025AY 2020-2021

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Raj Singh, Vs Assessing Officer, H. No. 258-A, S/o Kehar Singh, Assessment Unit, Village Basai, Tehsil Gurg near Income Tax Department Flyover, Gurgaon-122001. PAN: CSLPS 0693 C APPELLANT RESPONDENT Assessee represented by Shri Mukesh Pandey, AR Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 27.11.2025 Date of pronouncement 27.11.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 6710/Del/ /2025 for assessment year 2020-21 ar…

Rajpal, Jhajjar vs. Income Tax Officer, National Faceless Assessment Unit

In the result, appeal of the assessee is allowed

ITA 6697/DEL/2025[2020-2021]Status: DisposedITAT Delhi28 Nov 2025AY 2020-2021

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Rajpal Vs Assessing Officer, S/o Hari Singh village post office Assessment Unit, Goria, MAT Anhail Jhajjar-124142 Income Tax Department PAN: AVOPR 2101 A APPELLANT RESPONDENT Assessee represented by Shri Rajpal (Individual) Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 27.11.2025 Date of pronouncement 27.11.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 6697/Del/ /2025 for assessment year 2020-21 arises against CIT(A)/…

Tara Vati, Gurgaon, Haryana vs. Circle 3(1) Gurgaon, Gurgaon

In the result, appeal of the assessee is allowed

ITA 6552/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

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: 2020-21 Tara Vati, Vs. Assessment Unit, H. No.1397/3, Gali No.6G, Circle-3(1), Gurgaon, Rajiv Nagar, Gurgaon, HSIIDC Building, 4th Floor, Haryana-122001 Udyog Vihar, Phase-V, Gurgaon, Haryana-122001 PAN: ANTPV3183D (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Fa…

Charanjeet Singh, Panipat vs. Income Tax Officer, Ward 1, Panipat

In the result, appeal of the assessee is allowed

ITA 6387/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Charanjeet Singh, Vs. Income Tax Officer, H. No. 115, Baholi, Ward-1, Panipat Refinery, Panipat Panipat, Haryana Pan: Ddaps7473H (Appellant) (Respondent) Assessee By Sh. Suresh Gupta, 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 Sh. Charanjeet Singh, Vs. Income Tax Officer, H. No. 115, Baholi, Ward-1, Panipat Refinery, Panipat Panipat, Haryana PAN: DDAPS7473H (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 25.11.2025 Date of pronouncement 25.11.2025 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”], Delhi’s DIN…

Ganga Bishan, Gurgaon vs. ITO Ward 1(3), Gurgaon

In the result, appeal of the assessee is allowed

ITA 2179/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Nov 2025AY 2019-20

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

For Appellant: NoneFor Respondent: Sh. Ajay Kumar Arora, 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 ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2179/Del./2025 : Asstt. Year: 2019-20 Ganga Bishan, Vs Income Tax Officer, House No. 26, Pataudi Road, Ward-1(3), Bhangrola, B.O. Dhorka (12), Gurgaon, Gurgaon, Haryana-122505 Haryana (APPELLANT) (RESPONDENT) PAN No. BGGPB3314K Assessee by : None Revenue by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20, arise…

Sanjay, Gurgaon vs. ITO, Ward 4(1)-Gurgaon, Gurgaon

In the result, appeal of the assessee is allowed

ITA 5952/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Oct 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/O Ca, M. R. Sahu, Ward-4(1), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Eqsps3018G Assessee By : Sh. M. R. Sahu, Ca & Sh. Sudhir Yadav, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. M. R. Sahu, CA &For 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/o CA, M. R. Sahu, Ward-4(1), House No. 651, 1st Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. EQSPS3018G Assessee by : Sh. M. R. Sahu, CA & Sh. Sudhir Yadav, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A…

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 845/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4095/Del/2024 : Asstt. Year : 2013-14 ITA No. 4229/Del/2024 : Asstt. Year : 2019-20 ITA No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. ABFPY2785C Assessee by : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025…

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 4229/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Sept 2025AY 2019-20

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

Neetu Yadav, Gurgaon, Haryana vs. Income Tax Officer, Income Tax Office, Gurgaon

ITA 4095/DEL/2024[2013-14]Status: DisposedITAT Delhi29 Sept 2025AY 2013-14

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

Vijay Singh Chauhan, Noida vs. ITO, Ward-2(5), Noida

The appeal of the assessee is hereby dismissed

ITA 2561/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishravijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. Pan No: Aeipc4637E Appellant Respondent Assessee By : Sh. Naveen Kumar, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 26.09.2025 Order Per Sudhir Pareek, Jm: The Aforetitled Appeal Has Been Preferred Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter, In Short, ‘Cit(A)’] Dated 17.07.2023 For Ay 2015-16, By Which Appeal Of The Assessee Was Dismissed.

For Appellant: Sh. Naveen Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(37)Section 143(2)Section 28Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Vijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. PAN No: AEIPC4637E APPELLANT RESPONDENT Assessee by : Sh. Naveen Kumar, Adv. Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 01.07.2025 Date of Pronouncement: 26.09.2025 ORDER PER SUDHIR PAREEK, JM: The aforetitled appeal has been preferred against the order of National Fa…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3231/Del/2025 : Asstt. Year: 2019-20 Amit Sharma, Vs Income Tax Officer, 231/50, Basai, Near Badi Chopal, Ward-1(1), Gurugram, Guragaon-122001 Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. BOAPS5304A Assessee by : Sh. Yogesh Yadav, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20, arises against the…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA 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 This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFA…

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

…1 Ravinder v. NFAC A.Y. 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Ravinder, Vs National e-Assessment H. No. 346/1, Bhim Garg Kheri, Centre, Delhi. Near Railway Station, Gurgaon-122001. PAN: AHVPR 9454 P APPELLANT RESPONDENT Assessee represented by Shri Jai Bhagwan Saini, Adv. Department represented by Shri Rajesh Kumar dhanesta, Sr. DR Date of hearing 04.08.2025 Date of pronouncement 04.08.2025 O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for as…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment 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…

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

…### IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'B' NEW DELHI ## BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4082/Del/2024 Assessment Year: 2019-20 | Sh. Hari Singh, | | Vs. Income Tax Officer, | | | |---------------------------|--|-------------------------|--|--| | Dharam Nagar, | | Ward-1(3), | | | | Opp. H.B. Colony, Palwal, | | Faridabad | | | | Haryana | | | | | | PAN: CDVPS5228Q | | | | | | (Appellant)…