compulsory acquisition — 516 case laws

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

sold was situated in industrial area and hence cannot be considered as agricultural land; (v) the fact that the land sold was subjected to compulsory acquisition by the government was not disclosed by the appellant trust, (vi) no efforts were made by the appellant trust to find out the purchaser

Jewelex India Priavte Limited, Mumbai vs. DCIT Circle-14(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5285/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Jan 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarjewelex India Private V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)

Section 135Section 143(3)Section 37Section 37(1)Section 43(6)(c)Section 80G

assessee as it would have been computed before applying the said proviso; (2) "sold" includes a transfer by way of exchange or a compulsory acquisition under any law for the time being in force but does not include a transfer, in a scheme of amalgamation, of any asset

Lakhi Ram, Gurugram vs. ITO Ward 1(4) Gurgaon, Gurugram

In the result, appeal of the assessee is allowed

ITA 2028/DEL/2024[2019-20]Status: DisposedITAT Delhi05 Jan 2026AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 2028/Del/2024 : Asstt. Year: 2019-20 Lakhi Ram, Vs Income Tax Officer, House No. 70, Village- Dhanwapur, Ward-1(4), Daultabad, Gurugram, Gurugram, Haryana-122001 Haryana-122001 (Appellant) (Respondent) Pan No. Awzpr6814L Assessee By : None Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 05.01.2026 Date Of Pronouncement: 05.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1061566876(1) Dated 27.02.2024, In Proceedings U/S 144 R.W.S. 142(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 263Section 28Section 56(2)(viii)

Land Acquisition Act. The assessee responded vide letter (copy at pages 3-58 of Paper Book) that the assessee received enhanced compensation on compulsory acquisition of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition ... 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 is exempt from tax under section 10(37) of the Act. 6.4 The Ld. AR pointed

Tej Pal Singh, Reengus vs. Income Tax Officer, Ward Neem Ka Thana, Neem Ka Thana

Appeal of the assessee is allowed for statistical purposes

ITA 877/JPR/2025[2014-15]Status: DisposedITAT Jaipur31 Dec 2025AY 2014-15

Bench: Me That The Capital Gain Earned On This Land Acquired By Nhai Was Exempt In Terms Of Provision Section 10 Sub-Section (37) Of The Act. He Drew My Attention To The Relevant Provision Of Section 10(37) Of The Act As Under:-

For Appellant: Sh. Vedant Gupta, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 10Section 10(37)Section 250

income chargeable under the head "Capital gains" arising from the transfer of agricultural land, where— (i) …………………….. (ii) ………………… (iii) such transfer is by way of compulsory acquisition under any law, or a transfer the consideration for which is determined or approved by the Central Government or the Reserve Bank of India

Sh. Amrish Singh, Sirsa vs. ACIT/DCIT- Int. Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 590/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh23 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

Land Acquisition Act. The assessee responded vide letter (copy at pages 3-58 of Paper Book) that the assessee received enhanced compensation on compulsory acquisition of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition ... 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 is exempt from tax under section 10(37) of the Act. 6.4 The Ld. AR pointed

Shri Kabal Jeet Singh, Sirsa vs. DCIT/ACIT-Int.-Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 424/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

Land Acquisition Act. The assessee responded vide letter (copy at pages 3-58 of Paper Book) that the assessee received enhanced compensation on compulsory acquisition of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition ... 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 is exempt from tax under section 10(37) of the Act. 6.4 The Ld. AR pointed

Shri Karan Jeet Singh, Sirsa vs. DCIT/ACIT- Int.Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 391/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

Land Acquisition Act. The assessee responded vide letter (copy at pages 3-58 of Paper Book) that the assessee received enhanced compensation on compulsory acquisition of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition ... 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 is exempt from tax under section 10(37) of the Act. 6.4 The Ld. AR pointed

Sh. Amrish Singh, Sirsa vs. DCIT/ACIT, Int. Tax., Gurgaon

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

Land Acquisition Act. The assessee responded vide letter (copy at pages 3-58 of Paper Book) that the assessee received enhanced compensation on compulsory acquisition of his agricultural land by Haryana Govt. of Rs. 6,86,17,767/- which included interest under section 28 of Land Acquisition ... 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 is exempt from tax under section 10(37) of the Act. 6.4 The Ld. AR pointed

Dy. Commissioner of Income Tax, Pune vs. Dilip Motilalji Chordia, Pune

In the result, the appeal filed by the Revenue as well as

ITA 1486/PUN/2024[2017-18]Status: DisposedITAT Pune22 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1486/Pun/2024

Section 143(2)Section 143(3)Section 250(4)Section 44ASection 96

TDRs also involves profit element whereas what is sought to be exempt under RFCTLARR Act is only the compensation received by the assessee upon compulsory acquisition of his land under the said statute. 4. The appellant craves leave to add to, amend, alter any of the above grounds of appeal ... shall not be levied on any award or agreement made (except those made under section 46) under the RFCTARR Act. Therefore, compensation received for compulsory acquisition of land under the RFCTLARR Act (except those made under section 46 of RFCTLARR Act), is exempted from the levy of income-tax." "Para

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)

assessee is that the CIT(A) erred in confirming the action of the Assessing Officer in taxing the interest received on enhanced compensation of compulsory acquisition of agricultural land u/s 28 of the Land Acquisition Act, 1894. 4. We have heard the ld. DR and have perused the relevant material ... being used for agricultural purposes by such Hindu undivided family or individual or a parent of his; such transfer is by way of compulsory acquisition under any law, or iii. a transfer the consideration for which is determined or approved by the Central Government or the Reserve Bank of India

Daljit Kaur, Haryana vs. ITO, Ward-1, Sirsa, Haryana

In the result, the appeal of the assessee is dismissed

ITA 697/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual Mode)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 56(2)(viii)Section 57

erred in upholding the action of Ld. AO in holding that the interest on enhanced compensation of Rs. 1,08,12,000/- awarded on compulsory acquisition of agricultural land is taxable. 3. That on facts, circumstances and legal position of the case, the order passed by Ld. AO and then ... correctness of the particulars declared. During examination of the return, it was noticed that the assessee had received interest on enhanced compensation on compulsory acquisition of land amounting to Rs.2,16,24,000/- which she claimed as exempt in the return of income. The assessment proceedings pertained specifically

Sukhdev Raj, Sirsa vs. Income Tax Officer, Sirsa

In the result, the appeal of the assessee is dismissed

ITA 632/CHANDI/2025[2013-2014]Status: DisposedITAT Chandigarh10 Dec 2025AY 2013-2014

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

For Appellant: Shri Lalit Mohan, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(37)Section 147Section 234ASection 234BSection 253Section 28Section 56(2)(viii)Section 57

also erred both in law and, on facts in upholding an addition of Rs. 20,46,383/- of interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption u/s 10(37) of the Act. 2.1 That while ... subsequently furnished a return declaring the same income and arguing that the interest received under Section 28 of the Land Acquisition Act, 1894, on compulsory acquisition of agricultural land, was a capital receipt exempt from tax, relying primarily on the Hon'ble Supreme Court decision in CIT vs. Ghanshyam Dass

Mohd Ayyub, Delhi vs. Income Tax Officer, Ward-28(1), Delhi

The appeal of the assessee is allowed

ITA 4882/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Naveen Chandramohd. Ayyub Vs. Ito, Ward – 28(1) C-15/1, Shaheen Bagh, Civic Centre, Abul Fazal, Enclave-Ii, Minto Road, Jamia Nagar Okhla, New Delhi – 110002 New Delhi – 110025 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Boxpa9409P Appellant .. Respondent

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 147Section 148Section 148A

paper book on 22.07.2022 order under Section 148A(d) of the Act was passed. 5. The substantial issue arises out of compulsory acquisition compensation/interest which has been disallowed and impugned addition of Rs. 3,34,49,827 was made. The sequence of events, however, narrated above with regard to issuance

Dharmavir Kumar, Patna vs. Dc/Ac Circle 4, Patna

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 70/PAT/2025[2016-17]Status: HeardITAT Patna09 Dec 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: Shri Sudeep Sinha, ARFor Respondent: Shri Md. A.H. Chowdhary, DR

Section 143(3)Section 263Section 48Section 49Section 50CSection 96

wrong in justifying the addition made under section 50C of the I.T. Act, 1961. 5. For that in case of compulsory acquisition of a capital asset being land or building or both, the provisions of Section 50C cannot be applied as the question of payment of stamp duty for effecting ... property but rather it was compulsorily acquired by the Government for construction of road under National Highway Act, 1956. The compensation received on compulsory acquisition could not be the capital gain u/s 48 of the I.T. Act, 1961. 7. For that the land was acquired as per notification of Ministry

Usha Yadav, Lucknow vs. Income Tax Officer Range 6(2), Lucknow

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 251/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

under the definition of ‘Agricultural Land’ under section 2(14)(iii)(a) of Income Tax Act, 1961, hence the compensation to arisen from the compulsory acquisition such land is exempt from income-tax under the provisions of section 10(37) of Income Tax Act, 1961. Accordingly, tax demand imposed ... this Tribunal. For the sake of clarity, the submissions of the assessee are reproduced hereinbelow: - “34. Regarding taxability of ‘the compensation received from the compulsory acquisition of agricultural land: a. As noted in para-2 above, appellant purchased an agricultural land situated vide Khasra Number 2190/2, at village Ujariyaon, District

Usha Yadav, Lucknow vs. Income Tax Officer Range 6(2), Lucknow

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

under the definition of ‘Agricultural Land’ under section 2(14)(iii)(a) of Income Tax Act, 1961, hence the compensation to arisen from the compulsory acquisition such land is exempt from income-tax under the provisions of section 10(37) of Income Tax Act, 1961. Accordingly, tax demand imposed ... this Tribunal. For the sake of clarity, the submissions of the assessee are reproduced hereinbelow: - “34. Regarding taxability of ‘the compensation received from the compulsory acquisition of agricultural land: a. As noted in para-2 above, appellant purchased an agricultural land situated vide Khasra Number 2190/2, at village Ujariyaon, District

Bhag Singh, Panchkula vs. Income Tax Office, Ward No 3, Panchkula

In the result, the appeal of the assessee is dismissed

ITA 907/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Dec 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Rishab Gupta, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 10(37)Section 145B(1)Section 28Section 56(2)(viii)

same. 3. Briefly stated, the assessee received interest on enhanced compensation granted under section 28 of the Land Acquisition Act, 1894 in respect of compulsory acquisition of agricultural land. The Assessing Officer taxed 50% of the said receipt u/s 56(2)(viii) r.w.s. 145B(1). The Ld. CIT(A) upheld

Sanket Kailas Pawar, Pune vs. ITO, Ward-1(5), Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 232/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1194/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Sanket Kailas Pawar, Vs. Ito, Ward-1(5), Plot No.20, Sattyam Nagar, Aurangabad. Cidco No.7, Jalgaon Road, Aurangabad- 431010. Pan : Bugpp3328D Appellant Respondent आयकर अपील सं. / Ita No.232/Pun/2025 िनधा"रण वष" / Assessment Year : 2019-20 Sanket Kailas Pawar, Vs. Ito, Ward-1(5), Rl-191, Krushnakunj Aurangabad. Banglow, G Block, Sambhaji Nagar, Chinchwad, Pune- 411019. Pan : Bugpp3328D Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Amit Bobde Date Of Hearing : 28.10.2025 Date Of Pronouncement : 09.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 30.03.2024 & 07.12.2024 Passed By Ld. Addl./Jcit(A)-2, Noida [‘Ld. Cit(A)’] For The Assessment Year 2019-20 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.232/Pun/2025 For Adjudication As The Lead Case.

For Appellant: Shri Prateek Jha &For Respondent: Shri Amit Bobde

Section 10(37)Section 143(1)Section 154

Rs.6,06,67,714/- made under section 143(1) of the IT Act ignoring the fact that this amount was received as compensation for compulsory acquisition land and was exempt from Income Tax as per the provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation ... foregoing discussions, I find no merit in the ground of appeal raised by the appellant. The appellant's contention that the compensation received for compulsory acquisition of land is exempt under section 10(37) of the Income-tax Act, 1961, is not supported by the facts of the case

Sanket Kailas Pawar, Aurangabad vs. ITO, Ward-1(5), Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 1194/PUN/2024[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1194/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Sanket Kailas Pawar, Vs. Ito, Ward-1(5), Plot No.20, Sattyam Nagar, Aurangabad. Cidco No.7, Jalgaon Road, Aurangabad- 431010. Pan : Bugpp3328D Appellant Respondent आयकर अपील सं. / Ita No.232/Pun/2025 िनधा"रण वष" / Assessment Year : 2019-20 Sanket Kailas Pawar, Vs. Ito, Ward-1(5), Rl-191, Krushnakunj Aurangabad. Banglow, G Block, Sambhaji Nagar, Chinchwad, Pune- 411019. Pan : Bugpp3328D Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Amit Bobde Date Of Hearing : 28.10.2025 Date Of Pronouncement : 09.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 30.03.2024 & 07.12.2024 Passed By Ld. Addl./Jcit(A)-2, Noida [‘Ld. Cit(A)’] For The Assessment Year 2019-20 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.232/Pun/2025 For Adjudication As The Lead Case.

For Appellant: Shri Prateek Jha &For Respondent: Shri Amit Bobde

Section 10(37)Section 143(1)Section 154

Rs.6,06,67,714/- made under section 143(1) of the IT Act ignoring the fact that this amount was received as compensation for compulsory acquisition land and was exempt from Income Tax as per the provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation ... foregoing discussions, I find no merit in the ground of appeal raised by the appellant. The appellant's contention that the compensation received for compulsory acquisition of land is exempt under section 10(37) of the Income-tax Act, 1961, is not supported by the facts of the case

SV vs. N Chikkala Sesharao, Kakinadavs.Income Tax Officer, Ward-3, Kakinada

In the result, appeal of the assessee is allowed for statistical purposes

ITA 564/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 154Section 96

Rs.63,58,950/- for the A.Y.2016-17.Assessee included a sum of Rs.62,97,975/- towards Long-Term Capital Gain on the compensation received on compulsory acquisition of the land. Subsequently, CBDT vide Circular No. 36/2016 dated 25.10.2016 clarified that the compensation received for compulsory acquisition of the land under section ... CBDT Circular No. 36/2016 dated 25.10.2016. Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that the CBDT circular clarified that income received as compensation on compulsory acquisition of the land is exempted from Income tax. He further submitted that the assessee filed return of income on 05.08.2016 which was processed under section

“compulsory acquisition”

Leading authorities on compulsory acquisition

Judgments citing compulsory acquisition

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

Jewelex India Priavte Limited, Mumbai vs. DCIT Circle-14(1)(1), Mumbai

Lakhi Ram, Gurugram vs. ITO Ward 1(4) Gurgaon, Gurugram

Tej Pal Singh, Reengus vs. Income Tax Officer, Ward Neem Ka Thana, Neem Ka Thana

Sh. Amrish Singh, Sirsa vs. ACIT/DCIT- Int. Tax, Gurgaon

Shri Kabal Jeet Singh, Sirsa vs. DCIT/ACIT-Int.-Tax, Gurgaon

Shri Karan Jeet Singh, Sirsa vs. DCIT/ACIT- Int.Tax, Gurgaon

Sh. Amrish Singh, Sirsa vs. DCIT/ACIT, Int. Tax., Gurgaon

Dy. Commissioner of Income Tax, Pune vs. Dilip Motilalji Chordia, Pune

Bir Singh, Faridabad vs. Income Tax Officer, Ward 1(1), Faridabad

Daljit Kaur, Haryana vs. ITO, Ward-1, Sirsa, Haryana

Sukhdev Raj, Sirsa vs. Income Tax Officer, Sirsa

Mohd Ayyub, Delhi vs. Income Tax Officer, Ward-28(1), Delhi

Dharmavir Kumar, Patna vs. Dc/Ac Circle 4, Patna

Usha Yadav, Lucknow vs. Income Tax Officer Range 6(2), Lucknow

Usha Yadav, Lucknow vs. Income Tax Officer Range 6(2), Lucknow

Bhag Singh, Panchkula vs. Income Tax Office, Ward No 3, Panchkula

Sanket Kailas Pawar, Pune vs. ITO, Ward-1(5), Aurangabad

Sanket Kailas Pawar, Aurangabad vs. ITO, Ward-1(5), Aurangabad

SV vs. N Chikkala Sesharao, Kakinadavs.Income Tax Officer, Ward-3, Kakinada