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

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)

…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 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 Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA 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 This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA 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 This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA 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 ITA No. 786/Del/2024 : Asstt. Year : 2017-18 Vinod, Vs PCIT, 59, Gurjar Mohalla, VPO Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (APPELLANT) (RESPONDENT) PAN No. AUEPV7196E Assessee by : Sh. R. S. Poonia, CA Revenue by : Ms. Pooja Swaroop…

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

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

Devinder Kumar, Faridabad vs. Principal Commissioner, Faridabad

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

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

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

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 ITA Nos.775, 776 & 758/Del/2025 Assessment Years: 2014-15, 2015-16 & 2016-17 Vs. Income Tax Officer, Sh. Kharak Singh, HN 183, Gali No. 01, Near Ward-1(1), Shiv Mandir, Vill. -Chhalera, Noida Sector-44, Noida PAN :AQGPS7007R (Appellant) (Respondent) Assessee by Sh. Raghuraj Singh, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER These assessee’s three appeals ITA Nos.775, 776 & 758/Del/2025 for assessment years 2014-15, 2015-16 & 2016-17,…

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

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

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca 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 147Section 263Section 28Section 56(2)(viii)

…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: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana PAN: AYYPB8380N (Appellant) (Respondent) Assessee by Sh. Lalit Mohan, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commission…

Subhash Chander, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2356/DEL/2024[2019-20]Status: DisposedITAT Delhi21 May 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs Pcit, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Axlpc0177G Assessee By : Sh. Kuldip Khera, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20, Arises Against The Pcit, Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023–24/1062890142(1) Dated 19.03.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kuldip Khera, CAFor Respondent: Sh. Jitender Singh, CIT-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 ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs PCIT, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AXLPC0177G Assessee by : Sh. Kuldip Khera, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 21.05.2025 Date of Pronouncement: 21.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20, arises against the PCIT, Rohtak’s…

Daya Ram, Gurgaon vs. PCIT, Rohtak

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldaya Ram, Vs. Pcit, Village Patauda Khera, Rohtak Po Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) Pan: Avrpr0237L Assessee By : Shri Jai Bhagwan Saini, Adv Revenue By: Shri Surender Pal, Cit Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Jai Bhagwan Saini, AdvFor Respondent: Shri Surender Pal, CIT 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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Daya Ram, Vs. PCIT, Village Patauda Khera, Rohtak PO Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) PAN: AVRPR0237L Assessee by : Shri Jai Bhagwan Saini, Adv Revenue by: Shri Surender Pal, CIT DR Date of Hearing 17/04/2025 Date of pronouncement 17/04/2025 O R D E R PER S. S. Godara, JM This assessee’s appeal for Assessment Year 2013-14, 1. arises against the order of Pr. CIT, Rohtak dated 22.03.2024 in case No. ITBA/REV/F/REV5/2023-24/1063185816(1)/703…

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1268/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Krishan Pal Singh HUF ITO, Vs. Krishan Pal Singh 124 Dhaka Ward 1(4), Nagar Opp, Platinum Upasana Jaipur Rosewood Sirsi Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMHK2914H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri N. K. Agarwal…

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

In the result, appeal of the assessee is allowed

ITA 3918/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Rajat Chaudhary, AdvFor Respondent: Sh. Sanjay 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. 3918/Del/2024 : Asstt. Year: 2018-19 Shastri Lal Vs Income Tax Officer, C/o. CA R.S. Poonia, D-82-B, Ward-4(1), Siwad Area, Krishna Marg, Gurgaon Bapu Nagar, Jaipur, Rajasthan-302015 (APPELLANT) (RESPONDENT) PAN No. AEJPL 5341 J Assessee by : Sh. Rajat Chaudhary, Adv. Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 02.01.2025 Date of Pronouncement: 02.01.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/2…

Dilbag Singh, Rohtak vs. Income Tax Officer, Rohtak

In the result, appeal of the assessee is allowed

ITA 3909/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: NoneFor Respondent: Sh. Sanjay 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. 3909/Del/2024 : Asstt. Year: 2018-19 Dilbag Singh Vs Income Tax Officer, 951, Sector – 3, Rohtak Rohtak, Haryana – 124 001 Haryana (APPELLANT) (RESPONDENT) PAN No. BVTPS6257E Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 02.01.2025 Date of Pronouncement: 02.01.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1066992732(1) dated 24.07.2024, in proceedings u/s 143(3) of the…

Veena Shah, Panipat vs. Pr CIT, Rohtak

The appeal stands dismissed

ITA 1222/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 10(37)Section 143Section 143(3)Section 263Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORESHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1222/Del/2023, A.Y. 2018-19 Veena Shah Pr. CIT, 198, Model Town, Rohtak Panipat, Haryana Vs. PAN: BJKPS3041P (Appellant) (Respondent) Appellant by Shri Satyam Aneja, Advocate Respondent by Sh. Dharm Veer Singh, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 28/06/2024 ORDER PER AVDHESH KUMAR MISHRA, AM The instant appeal of the Assessment Year [In short, the ‘AY’] 2018-19filed by the assessee is against the order, dated 27.03.2023, under s…