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“Section 45(5)(c)”

Section References (mined)Section 45Section 45(5)(c)63 judgments

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

scheme of Section 45(5) and Section 155(16) of the 1961 Act. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. 1.4.04, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which

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

scheme of Section 45(5) and Section 155(16) of the 1961 Act. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year

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

scheme of section 45(5) and section 155(16) of the 1961 Act. We may clarify that even before the insertion of section 45(5)( c) and section 155(16) with effect from 1-4-2004, the receipt of enhanced compensation under section 45(5)( b) was taxable ... scheme of Section 45(5) and Section 155(16) of the 1961 Act. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable ... scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year ... scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year

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

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of Section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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

scheme of section 45(5) and section 155(16) of the 1961 Act. We may clarify that even before the insertion of section 45(5)( c) and section 155(16) with effect from 1-4-2004, the receipt of enhanced compensation under section 45(5)( b) was taxable ... scheme of Section 45(5) and Section 155(16) of the 1961 Act. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year

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

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable

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

scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable ... scheme of Section 45(5) and\nSection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof Section 45(5)(c) and Section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

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

scheme of section 45(5) and section 155(16) of the 1961 Act. We may clarify that even before the insertion of section 45(5)( c) and section 155(16) with effect from 1-4-2004, the receipt of enhanced compensation under section 45(5)( b) was taxable ... scheme of Section 45(5) and Section 155(16) of the 1961 Act. We may clarify that even before the insertion of Section 45(5)(c) and Section 155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 503/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of Section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable ... scheme of section 45(5) and\nsection 155(16) of the 1961 Act. We may clarify that even before the insertion\nof section 45(5)(c) and section 155(16) with effect from 1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable

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