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“enhanced compensation”

Capital GainsSection 45(5)Section 45(5)344 judgments

The decision most relied on for enhanced compensation is CIT v. Ghanshyam (HUF) (315 ITR 1), cited in 363 judgments on BharatTax.

Leading authorities on enhanced compensation

CIT v. Ghanshyam (HUF)
315 ITR 1 · 2009 · Supreme Court
363
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, is considered part of the enhanced compensation on compulsory acquisition of land. It is taxable as 'capital gains' and not separately as 'interest income' under the head Income from Other Sources.

CIT v. Govindbhai Mamaiya
91 Taxmann.com 20 · 2018 · Supreme Court
205
citing judgments

Interest on enhanced compensation received under Section 28 of the Land Acquisition Act, 1894, is considered part of the compensation, not merely interest income, and is exigible to tax on a receipt basis.

Mahender Pal Narang v. CBDT
161 Taxmann.com 301 · 2024 · High Court
178
citing judgments

Interest received as enhanced compensation under Section 28 of the Land Acquisition Act, 1894, for compulsory acquisition of land is taxable as "income from other sources" under Sections 56(2)(viii) and 57(iv) of the Income-tax Act, 1961, and is not exempt under Section 10(37).

CIT v. Ganpat Ram Bisnoi
296 ITR 292 · 2008 · High Court
145
citing judgments

An assessment order cannot be revised under Section 263 for being erroneous due to a perceived lack of enquiry if the Assessing Officer has already conducted an enquiry, applied their mind, and accepted the assessee's explanation.

Sarla Verma & Ors. v. Delhi Transport Corporation & Anr.
6 SCC 121 · 2009 · Reported
140
citing judgments

This case establishes the principles for calculating compensation in motor accident and personal injury claims, including the selection of the multiplier based on the deceased's age, assessment of loss of dependency, consideration of future prospects, and deductions for personal expenses.

Movaliya Bhikhubhai Balabhai v. ITO TDS
388 ITR 343 · 2016 · High Court
128
citing judgments

Interest paid on compensation or enhanced compensation for compulsory acquisition of land forms part of the compensation itself and is not taxable as interest income under section 56(2)(viii) or section 145A.

Sham Lal Narula (Dr.) v. CIT
53 ITR 151 · 1964 · Supreme Court
100
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, on enhanced compensation does not form part of the compensation itself but is taxable as 'income from other sources', analogous to interest under Section 34 of the Act.

MavaliyaBhikhubhaiBalabhai v. ITO (TDS)\n
70 Taxmann.com 45 · 2016 · High Court
93
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, forms an integral part of enhanced compensation and is not taxable as "Income from Other Sources" under Section 56(2)(viii) of the Income-tax Act, 1961. The Finance Act, 2009 amendments do not alter the compensatory nature of such interest.

Judgments citing enhanced compensation

Yash Travels and Tours Private Limited, Nagpur vs. The Income Tax Officer Ward - 2(2) Nagpur, Nagpur

In the result, the grounds of appeal raised by the assessee are

ITA 481/NAG/2025[2023-2024]Status: DisposedITAT Nagpur26 Mar 2026AY 2023-2024

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Yash Travels & Tours Pvt. Ltd. Ito, Ward–2(2), Nagpur F–5, Shrdha House, Vs Aayakar Bhawan, Civil Lines, Kingsway, Nagpur–4440001. Nagpur–440001. [Pan: Aaacy3931D] Appellant / Assessee Respondent / Revenue

Section 10(37)Section 234ASection 254(1)Section 96

Section 3-G(2) of National Highway Act-1956. The assessee was further allowed interest @ 9.00% per annum on the enhanced compensation w.e.f. from date of notification under section 3-D of National Highway Act i.e. from 01.06.2011. As per working of interest up to 31.07.2022, which is available ... Mange Ram Vs PCIT (2026) 183 taxmann.com 424 (Delhi-Trib) also held that where interest received under section 28 of Land Acquisition Act on enhanced compensation formed part of enhanced value of land and retained its capital character, it was not taxable as income from other sources notwithstanding amendments introduced

Communidade of Chicalim, Chicalim vs. Assistant Commissioner of Income Tax, Circle - 2(1), Panaji

In the result, the appeal filed by the assesse is partly allowed

ITA 207/PAN/2024[2016-17]Status: DisposedITAT Panaji17 Mar 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.207/Pan/2024 (A.Y. 2016-17 ) Comunidade Of Chicalim, Vs Acit Circle 2(1), Ground Floor, St Xavier Aaykar Bhavan, . Church Building, Edc, Patto, Chicalim-403802, Panjim South Goa,Goa. Goa-403001. Pan .No. Aaaabc0196P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 139(5)Section 57Section 74

carry forward losses and (ii) disallowance of claim of deduction u/sec57(iv) of the Act pertaining to the interest income earned on receipt of enhanced compensation made by the Assessing Officer. 2 ITA. No.207/PAN/2024 Comunidade of chicalim. 2. The brief facts of the case are that, the assesse ... u/sec57(iv) of the Act in the appellate stage, but has erred in not accepting that the interest is paid on delayed payment of enhanced compensation and is eligible for deduction u/sec57(iv) of the Act. The Ld.AR mentioned that the carry forward loss pertaining to A.Y.2007-08 could

Rajendrakumar Ichubhai Kothari, Bharuch vs. ITO, Ward-1(1), Bharuch

In the result, quantum appeal of the assessee in ITA No

ITA 836/SRT/2025[2013-14]Status: DisposedITAT Surat09 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita Nos.835/Srt/2025 आयकर अपील सं /Ita Nos.836/Srt/2025 िनधा"रण वष" /Assessment Year : 2013-14 Rajendrakumar Ichubhai The Ito बनाम/ Kothari Ward-1(4) V/S. 2 119 Parkhetiafaliyu Kervada Bharuch – 356 069 Amod Bharuch Bharuch – 392 025 "थायी लेखा सं./Pan: Cfupk 6177 B (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Surendra Modiani, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2025 घोषणा की तारीख /Date Of Pronouncement: 09/03/2026 आदेश/O R D E R Per Sanjay Garg: The Present Two Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 11/06/2025 (Quantum Appeal) & 12/06/2025 (Penalty Appeal) Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2013-14. Ita Nos.835 & 836/Srt/2025 Rajendrakumar Ichubhai Kothari Vs. Ito Asst. Year : 2013-14

For Appellant: Shri Surendra Modiani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 139Section 147Section 148Section 250Section 271(1)(c)Section 56

case and in law, the learned Assessing Officer erred in making an addition of ₹22,43,934/- on account of interest received on enhanced compensation compulsory acquisition of agricultural land under the Land Acquisition Act, and the learned Commissioner of Income-tax (Appeals) further erred in confirming the said addition ... Rs.7,71,880/-. During the course of assessment proceedings, the assessee was asked to furnish the reasons for not offering the interest income on enhanced compensation for taxation. In response to the notices, the assessee vide its reply dated 02.02.2022 submitted that the said interest income was awarded

Rajendrakumar Ichubhai Kothari, Bharuch vs. ITO, Ward-1(1), Bharuch

In the result, quantum appeal of the assessee in ITA No

ITA 835/SRT/2025[2013-14]Status: DisposedITAT Surat09 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita Nos.835/Srt/2025 आयकर अपील सं /Ita Nos.836/Srt/2025 िनधा"रण वष" /Assessment Year : 2013-14 Rajendrakumar Ichubhai The Ito बनाम/ Kothari Ward-1(4) V/S. 2 119 Parkhetiafaliyu Kervada Bharuch – 356 069 Amod Bharuch Bharuch – 392 025 "थायी लेखा सं./Pan: Cfupk 6177 B (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Surendra Modiani, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2025 घोषणा की तारीख /Date Of Pronouncement: 09/03/2026 आदेश/O R D E R Per Sanjay Garg: The Present Two Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 11/06/2025 (Quantum Appeal) & 12/06/2025 (Penalty Appeal) Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2013-14. Ita Nos.835 & 836/Srt/2025 Rajendrakumar Ichubhai Kothari Vs. Ito Asst. Year : 2013-14

For Appellant: Shri Surendra Modiani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 139Section 147Section 148Section 250Section 271(1)(c)Section 56

case and in law, the learned Assessing Officer erred in making an addition of ₹22,43,934/- on account of interest received on enhanced compensation compulsory acquisition of agricultural land under the Land Acquisition Act, and the learned Commissioner of Income-tax (Appeals) further erred in confirming the said addition ... Rs.7,71,880/-. During the course of assessment proceedings, the assessee was asked to furnish the reasons for not offering the interest income on enhanced compensation for taxation. In response to the notices, the assessee vide its reply dated 02.02.2022 submitted that the said interest income was awarded

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

Supreme Court in the case of CIT vs. Ghanshyam HUF dated 16th July, 2009 relating to the taxability of interest received on compensation or enhanced compensation and also the amendments/provisions of section 56(2)(viii) introduced through Finance Act, 2009 effective from 01.04.2010 on the above issue, which ... assessment order with a direction to pass an order afresh after making requisite enquiries and proper verification with regard to taxability of interest on enhanced compensation. 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds relate thereto. 6. The Ld. AR submitted that the assessment

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

Surjeet Singh, Sirsa vs. PCIT, 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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

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

Income Tax has erred both in law and on facts in making an addition of Rs 1,57,87,650/- representing interest received on enhanced compensation on compulsory acquisition of agricultural land received u/s 28 of Land Compensation Act' 1894 and eligible for exemption ... That the learned Principal Commissioner of Income Tax has failed to appreciate that enhanced compensation for acquisition of agricultural land represents capital receipts not exigble to tax as such. 8.2 That the learned Principal Commissioner of Income Tax has further erred both in law and on fact in invoking section

Bhupendra Flour Mills Pvt Ltd, Bathinda vs. ITO, Ward 1(1), 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)

Section 145B(1) with effect from 1st April 2010, the Legislature introduced a specific charging mechanism mandating that interest received on compensation or enhanced compensation shall be taxable under the head “Income from Other Sources”, and that 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 of income and a clear basis of charge for interest on such compensation

Anil Tuteja, Fatehabad vs. Pr. Commissioner of Income Tax, 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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According

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

Worthy Pr. CIT, has erred in holding that the assessment order requires to be revised u/s 263 since the interest received on enhanced compensation of compulsory acquisition of non capital asset agricultural land is taxable and the Ld. AO has erred to add the same. 1.4 The Worthy ... noticed that during the relevant year, the assessee had received an interest amounting to Rs. 1,05,10,592/- on enhanced compensation arising from the acquisition of land. The Assessing Officer had treated the said receipt as exempt and did not bring the same to tax. 6. According