Surjit Kumar Chetal v. Commissioner of Income-tax-XV

86 Taxmann.com 121High Court2017#4235 most cited

What is Surjit Kumar Chetal v. Commissioner of Income-tax-XV authority for?

Enhanced compensation along with other statutory benefits awarded to an assessee constitutes capital gains and is exempt from tax under Section 10(37) of the Income Tax Act, 1961.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Surjit Kumar Chetal v. CIT · Section 10(37) · Section 45 · enhanced compensation · capital gains exemption

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 10(37)Section 151Section 148Section 145B(1)

Issues it is cited on

section 145b(1)section 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 141section 282a(1)section 10(37)enhanced compensationsection 194lasanction under section 151

Judgments citing Surjit Kumar Chetal v. Commissioner of Income-tax-XV

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

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…

Sanjay Kumar Sharma, Gurgaon vs. PCIT, Faridabad

In the result, appeal filed by the Assessee is allowed

ITA 357/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jan 2024AY 2018-19

Bench: Shri N.K.Billaiya & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 143(3)Section 23Section 263Section 28

…Vs. Govindbhai Mamaiya [2014] 52 taxmann.com 270 [2015] 229 Taxman 138/[2014]367 • CIT Vs. Joginder Singh [2013] 37 taxmann.com 43/217 Taxman208 • Movaliya Bhikubbhai Balabhai Vs. ITO [2016] 70 Taxmann.com 45/388 ITR • Surjit Kuamr Chetal Vs. CIT(A)-XV [2017] 86 Taxmann.com 121 (Delhi) The assessee has also relied on the the plethora of other Judgments and contended before the A.O. that interest u/s 28 of the Land Acquisition Act 1894 awarded by the Court forms part of compensation/enhanced compensation for acquisition of agriculture land. Therefore, prayed for refund of the TDS. 10. Further, the A.O. has al…

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…