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“Section 45(5)”

Section References (mined)Section 45Section 45(5)201 judgments

DHARMBATI,FARIDABAD vs. INCOME TAX INSPECTOR FARIDABAD, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 5672/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Dharmbati, Vs. Income Tax Inspector, H. No. 523, Chandawali, Faridabad Ballabhgarh, Faridabad Pan: Azipb6400G (Appellant) (Respondent) Assessee By None Department By Ms. Monika Singh, Cit(Dr) Date Of Hearing 05.03.2026 Date Of Pronouncement 05.03.2026 Order Per Satbeer Singh Godara, Jm 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 & Order No. Itba/Nfac/S/250/2025-26/1077406804(1), Dated 23.06.2025 Involving Proceedings Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Case Called Twice. None Appears At The Assessee’S Behest. He Is Accordingly Proceeded Ex-Parte. 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 263Section 28Section 56(2)(viii)Section 57

authority/court to an assessee on acquisition of capital asset is chargeable to tax as capital gain in the year of receipt as per section 45(5) of the Act. However, in the case of an individual or HUF such capital gain from compulsory acquisition of agricultural land being capital asset ... under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as income from other sources. The view taken by the Ld. AO that interest under

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

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

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

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

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

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

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

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

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

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

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

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

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

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

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

character of interest under section 28 of the Land Acquisition Act from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable to tax as 'income from other sources'. It was also explained to the Ld. PCIT that after analysing

BHUPENDRA FLOUR MILLS PVT LTD,BATHINDA vs. ITO, WARD 1(1), BATHINDA, BATHINDA

The appeal stands partly allowed in terms of out above order

ITA 54/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Sh. Sudhir Sehgal (Advocate) - Ld. ARFor Respondent: Sh. Farhat Khan (CIT) – Ld. DR (Virtual)
Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 36Section 4Section 45(5)

such income shall be brought to tax on receipt basis. (ii) This amendment marks a substantive legislative departure from the earlier scheme of Section 45(5), wherein the entire compensation, including enhanced compensation, was treated as part of capital gains. The post-2010 regime thus establishes a distinct head ... earlier characterization under capital gains. (iv) A conjoint reading of Section 2(24), Section 2(28A), Section 4, Section 10(37), Section 14, Section 45(5), Section 56(2)(viii), Section 145B(1) and Section 194LA of the Act makes it abundantly clear that any income which arises

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

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

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: 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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

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

ITA 761/CHANDI/2025[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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

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

ITA 754/CHANDI/2025[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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

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

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

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

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

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

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

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

ITA 498/CHANDI/2024[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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

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

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

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

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

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

ITA 335/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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

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

ITA 332/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

Ghanshyam (HUF) and Chet Ram (HUF) was misplaced, as those judgments pertained to the pre-amendment regime dealing with capital gains under section 45(5), whereas the present case is governed by the post-2010 legislative framework under sections 145B and 56(2)(viii). He held that these operate ... assessee on decisions such as Ghanshyam (HUF) and Chet Ram (HUF) is misplaced. These judgments were rendered in the context of section 45(5) and the legal position prevailing prior to A.Y. 2011-12. Post insertion of sections 145B and 56(2)(viii), the legislative intent is explicit and overrides

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