Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT

Q: How many judgments cite Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT?

83 judgments on BharatTax cite Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT (110 Taxmann.com 116), spanning 2023 to 2026.

Q: Which sections of the Income Tax Act does Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT come up under?

It is most often cited in judgments turning on Section 57(iv), Section 56(2)(viii), Section 10(37), Section 263, Section 143(3), Section 45(5).

110 Taxmann.com 116Reported decision2019#1368 most cited

What is Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT authority for?

Interest received on compensation or enhanced compensation from compulsory acquisition of land is taxable under the head 'Income from other sources' in the year of receipt, as per the amended provisions, with a 50% deduction available under section 57(iv).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

Shri Puneet Singh vs CIT · 110 Taxmann.com 116 · Section 56(2)(viii) · Section 57(iv) · Section 145B · enhanced compensation · interest on compensation · compulsory acquisition · income from other sources · year of receipt

Sections most often in play

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

Issues it is cited on

section 145b section 45(5)section 145a(b)section 57(iv)section 56(2)(viii)section 10(37)section 145b(1)enhanced compensation section 145a compulsory acquisition section 143(3a)lack of enquiry

Judgments citing Shri Manjeet Singh HUF v. UOI & Others in CWP No. 15506 of 2013; Shri Puneet Singh vs. CIT

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)…

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…

Shiv Narayan, Haryana vs. DCIT, Circle-3(1), Haryana

In the result, appeal of the assessee is allowed

ITA 2196/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Sh. Shiv Narayan, Vs. Dcit, H. No. 137, V & Po, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana Pan:Akfpn6891B (Appellant) (Respondent)

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: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sh. Shiv Narayan, Vs. DCIT, H. No. 137, V & PO, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana PAN:AKFPN6891B (Appellant) (Respondent) Assessee by Mr. Mahfuzur Rahman, CA Sh. Suraj Bhan, Adv. Department by Sh. Sahil Kumar Bansal, Sr. DR Date of hearing 03.04.2025 Date of pronouncement 03.04.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Ap…

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…

Mulkh Raj Mehta and Sons HUF, Hisar vs. Pr. CIT, Rohtak

Appeal is allowed in above terms

ITA 2406/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Dec 2024AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons Huf, Vs Pr. Cit, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Aaihm9927L Assessee By : Sh. Mahfuzur Rahman, Ca & Sh. Surajh Bhan Nain, Adv. Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 10.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Order Of Pcit, Rohtak Dated 18.03.2024 In Din & Order No. Itba/Rev/F/Rev5/2023-24/1062878615(1), In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Mahfuzur Rahman, CA &For Respondent: Sh. B. S. Anand, Sr. DR

Section 143(1)(a)Section 143(3)Section 145B(1)Section 263Section 28Section 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons HUF, Vs Pr. CIT, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AAIHM9927L Assessee by : Sh. Mahfuzur Rahman, CA & Sh. Surajh Bhan Nain, Adv. Revenue by : Sh. B. S. Anand, Sr. DR Date of Hearing: 25.11.2024 Date of Pronouncement: 10.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2018-19, arises…

Nishant Choudhary, Fatehabad vs. ITO, Ward-1, Fatehabad

Appeal is allowed in above terms

ITA 2863/DEL/2019[2015-16]Status: DisposedITAT Delhi05 Dec 2024AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/O Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (Appellant) (Respondent) Pan No. Aempc0965Q Assessee By : Sh. Raj Kumar, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Order Of Cit(A)-5, Ludhiana Dated 13.02.2019 In Case No. 255/Rot/It/Cit(A)-5/Ldh/2018-19, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Raj Kumar, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

Section 1Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145B(1)Section 263Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/o Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (APPELLANT) (RESPONDENT) PAN No. AEMPC0965Q Assessee by : Sh. Raj Kumar, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 03.12.2024 Date of Pronouncement: 05.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This ass…

Vachaspati Sharma, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1180/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Nov 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Vachaspati Sharma Vs ITO Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon PAN No.FNQPS2021R (APPELLANT) (RESPONDENT) Appellants by Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 11/09/2024 Date of Pronouncement: 21/11/2024 ORDER SH. SUDHIR KUMAR, JM : The above captioned appeal by the assessee is directed against the order of the NFAC/Commissioner of Inco…

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)

…l/2017),Virender Rathee(ITANo.693/Del/2023) and GovindbhaiMamaiya [2014] 52 taxmann.com 270. 5. The Ld. DR, placing reliance on the decisions in the cases of Mahender Pal Narang (P & H), SLP dismissal in the case of Mahender 7 Pal Narang, Puneet Singh (2019) 110 Taxmann.com 116 and Inderjit Singh Sodhi (HUF) [2024] 161 taxmann.com 301 (Delhi), prayed for dismissal of the appeal. The Ld. DR submitted that there were various decisions of the Hon'ble Punjab & Haryana High Court, which held that any interest received on compensation or on enhanced compensation should be taxable under the head "Income from other sour…

Pawan Kumar, Fatehabad vs. Prcit, Rohtak

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jan 2024AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2018-19 Pawan Kumar Vs. Prcit, Near Aggarsain Chowk, Rohtak Prince Plywood Home, Fuwara Chowk, Fatehabad, Haryana 125050 (Appellant) (Respondent)

For Appellant: Shri Surajbhan Nain, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 203Section 263Section 28

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2018-19 Pawan Kumar Vs. PrCIT, Near Aggarsain Chowk, Rohtak Prince Plywood Home, Fuwara Chowk, Fatehabad, Haryana 125050 (Appellant) (Respondent) Assessee by: Shri Surajbhan Nain, Advocate Shri Mahfuzur Rahman, CA Department by: Shri P.N. Barnwal, CIT-DR Date of Hearing: 22.11.2023 Date of 24.01.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order dated 28.03.2023 of the Ld. Principal Commissioner…