← All Phrases

“Section 23(2)”

Section References (mined)Section 23Section 23(2)119 judgments

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

earlier years also, the ALV declared is the same. The PCIT further observed that the assessee has claimed Nil ALV in terms of Section 23(2)(a) read with Section 23(4)(a) of the Act but, for the purpose of Section 23(2)(a) of the Act, the actual ... another property at No.2, Golf Links, New Delhi as per assessee's submissions. Learned Counsel stated that this condition as mentioned in Sub-section 23(2) has been amended only in the Finance Act, 2025 with effect from 01.04.2025 and applicable for assessment year 2026-27. According to the PCIT

SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 151Section 28Section 56

every case award a sum of 30% on such market value, in consideration of the compulsory nature of acquisition. This is under Section 23(2) of the 1894 Act. In short, Section 23(2) talks about solatium. Award of solatium is mandatory. Similarly, payment of additional amount under Section 23 ... Collector. The A.Y.2015-16 11 compensation awarded by the Court includes the additional compensation awarded under Section 23(1A) and the solatium under Section 23(2) of the said Act. This award of interest is not mandatory but is left to the discretion of the Court. Section 28 is applicable only

JAGPAL,GURUGRAM vs. PR. COMMISSIONER OF INCOME TAX, FARIDABAD

In the result, appeal of assessee in ITA No

ITA 2092/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri D.S. Sidhu, CIT-DR
Section 10(37)Section 145ASection 148Section 263Section 263(1)Section 28Section 34Section 56(2)(viii)

Supreme Court in the case of Ghanshyam HUF (supra) grappled with issue “whether additional amount under section 23(1A), solatium under section 23(2), interest paid on excess compensation under section 28 and interest under section 34 of the 1894 Act, could be treated as part of the compensation under ... case with interest under Section 34 of the 1894 Act. So also additional amount under Section 23(1A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act”. 19. We are of the considered opinion that

BIR SINGH,FARIDABAD vs. INCOME TAX OFFICER, WARD 1(1), FARIDABAD

In the result, appeal of assessee in ITA No

ITA 3969/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 10(37)Section 28Section 34Section 56(2)(viii)

Supreme Court in the case of Ghanshyam HUF (supra) grappled with issue “whether additional amount under section 23(1A), solatium under section 23(2), interest paid on excess compensation under section 28 and interest under section 34 of the 1894 Act, could be treated as part of the compensation under ... amount Page 4 of 15 ITA No. 3969/DEL/2025 [A.Y 2017-18] Bir Singh Vs. The .I.T.O under Section 23(1A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act”. 19. We are of the considered

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

year of transfer of the capital asset. The court considered the provisions of sections 23(1), 23(1-A) and section 23(2) of the Act as well as section 28 and section 34 of the Act of 1894 and observed that section 23(1-A) was introduced ... Collector. The compensation awarded by the court includes the additional compensation awarded under section 23(1-A) and the solatium under section 23(2) of the said Act. This award of interest is not mandatory but is left to the discretion of the court. It was further held that section

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

provides for additional amount. It takes care of increase in the value at the rate of 12 per cent per annum. Similarly, under section 23(2) of the 1894 Act, there is a provision for solatium which also represents part of enhanced compensation. Similarly, section 28 empowers the Court ... compensation over and above what is awarded by the Collector. It includes additional amount under section 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of the 1894 Act applies only in respect of the excess amount determined by the Court after reference under

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

provides for additional amount. It takes care of increase in the value at the rate of 12 per cent per annum. Similarly, under section 23(2) of the 1894 Act, there is a provision for solatium which also represents part of enhanced compensation. Similarly, section 28 empowers the Court ... compensation over and above what is awarded by the Collector. It includes additional amount under section 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of the 1894 Act applies only in respect of the excess amount determined by the Court after reference under

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

provides for additional amount. It takes care of increase in the\nvalue at the rate of 12 per cent per annum. Similarly, under section 23(2) of the\n1894 Act, there is a provision for solatium which also represents part of\nenhanced compensation. Similarly, section 28 empowers the Court ... compensation over and\nabove what is awarded by the Collector. It includes additional amount under\nsection 23(1 A) and solatium under section 23(2) of the said Act. Section 28 of\nthe 1894 Act applies only in respect of the excess amount determined by the\nCourt after reference under

Showing 1–20 of 119 · Page 1 of 6