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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

Sanakari, Village Bhooda Noida vs. Ward 3(4) Sector 24 Noida, Noida

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

case of CIT vs. Ghanshyam HUF dated 16th July, 3 Sanakari 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 the Ld. AO failed ... 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

Baljit Kaur, Ludhiana vs. DCIT, Karnal

In the result, both the appeals of the assessee are allowed

ITA 4073/DEL/2024[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

assessee. Referring to page 22 of the Paper Book the Ld. Counsel submits that assessee had replied once again that the interest received on enhanced compensation was exempt u/s 10(37) in view of the decisions of the Hon’ble Supreme Court in the case of Ghanshyam Dass & Others ... Assessing Officer, was not made any addition. 11. Thus, it is observed that in this case the A.O. has already examined the issue of enhanced compensation and interest received under the Land 7ITA i503/Del/2023 Acquisition Act. In the instant case the A.O. has conducted the enquiry and adopted

Centum Finance Limited, Delhi vs. DCIT, Circle 4(2), Delhi

The appeal is allowed for statistical purposes as stated above

ITA 2274/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri S.S. Nagar, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(3)Section 182Section 234Section 28Section 34Section 56Section 80G

case and without prejudice to the Ground No. 2:0 above, the Ld. CIT-(A) has erred in confirming the consideration of enhanced compensation received on compulsory acquisition of Agricultural Land amounting to Rs. 2,54,64,942/- in the Business income rather than treating it as exempt income ... That on the facts and circumstances of the case, the Ld. CIT- (A) has erred in confirming the addition on enhanced compensation received on compulsory acquisition without considering the fact that the same is typo error and due to mismatch in the income shown under the head Other source

Baljit Kaur, Karnal vs. Pr. CIT, Rohtak

In the result, both the appeals of the assessee are allowed

ITA 1208/DEL/2023[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Pcit, 726, Sector-13, U.E., Karnal, Vs. Office Of The Principal Haryana. Commissioner Of Income Tax, Rohtak, Haryana. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Baljit Kaur, Dcit, H.No.142-B, Model Town Vs. Aaykar Bhawan, Sector-12, Extension, Ludhiana, Karnal, Haryana. Punjab. Pan No.Aippk7073E अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 142(1)Section 143(3)Section 263

assessee. Referring to page 22 of the Paper Book the Ld. Counsel submits that assessee had replied once again that the interest received on enhanced compensation was exempt u/s 10(37) in view of the decisions of the Hon’ble Supreme Court in the case of Ghanshyam Dass & Others ... Assessing Officer, was not made any addition. 11. Thus, it is observed that in this case the A.O. has already examined the issue of enhanced compensation and interest received under the Land 7ITA i503/Del/2023 Acquisition Act. In the instant case the A.O. has conducted the enquiry and adopted

Sukhbir Singh, Bahadurgarh, Haryana vs. Income Tax Officer Ward 68(5), Delhi

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
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

Vinod, Faridabad vs. PCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
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

Devinder Kumar, Faridabad vs. Principal Commissioner, Faridabad

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
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

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

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

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

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

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 758/DEL/2025[2016-17]Status: HeardITAT Delhi26 May 2025AY 2016-17

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viti)

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)(viti) 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

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

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

Subhash Chander, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2356/DEL/2024[2019-20]Status: DisposedITAT Delhi21 May 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs Pcit, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Axlpc0177G Assessee By : Sh. Kuldip Khera, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20, Arises Against The Pcit, Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023–24/1062890142(1) Dated 19.03.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kuldip Khera, CAFor Respondent: Sh. Jitender Singh, CIT-DR
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

Percival Joseph Pereira, Mumbai vs. Income Tax Officer (It) -3(3)(1), Mumbai

In the result, both the appeals by the assessee are allowed

ITA 4662/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

respect of additional compensation as well as interest on the said amount. According to the ld. Assessing Officer, enhanced compensation received by the assessee from compulsory acquisition of land is taxable u/s.45(5)(b) in view of the order of Court of Civil Judge, Senior Division, Raigad at Alibag, dated ... which is the final order. According to him, since this order being a final order, the enhanced compensation received by the assessee is taxable on receipt basis in accordance with Percival Joseph Pereira; AY 2016-17 provisions contained in section 45(5)(b). Also, interest received by the assessee

Percival Joseph Pereira, Mumbai vs. Income Tax Officer (It)-3(3)(1), Mumbai

In the result, both the appeals by the assessee are allowed

ITA 4661/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

respect of additional compensation as well as interest on the said amount. According to the ld. Assessing Officer, enhanced compensation received by the assessee from compulsory acquisition of land is taxable u/s.45(5)(b) in view of the order of Court of Civil Judge, Senior Division, Raigad at Alibag, dated ... which is the final order. According to him, since this order being a final order, the enhanced compensation received by the assessee is taxable on receipt basis in accordance with Percival Joseph Pereira; AY 2016-17 provisions contained in section 45(5)(b). Also, interest received by the assessee

Income Tax Officer, Panipat vs. Gurdev Singh, Panipat

In the result, the revenue’s appeal is allowed

ITA 5259/DEL/2024[2018]Status: DisposedITAT Delhi16 May 2025

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2018-19 Ito, Ward-1, Room No. 203, Vs. Gurdev Singh, First Floor, Aayakar 1, Village Rajapur, Post Bhawan, Sector-6, Office Dadlana, Panipat Panipat-132024 (Pan: Fwxps8888E) (Appellant) (Respondent) Assessee By None Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 16.05.2025

Section 145BSection 28Section 34Section 45(5)Section 56(2)(viii)

course of assessment proceedings assessee has submitted a certificate from District Revenue Officer-cum-Land Acquisition Collector, Panipat wherein, it is certified that the enhanced compensation of Rs. 1,77,67,047/- has been awarded after deducting TDS amount to Rs. 10,26,954/-. Thus, total compensation awarded ... certified that total amount of Rs. 1,02,69,536/- is awarded as interest and balance amount of Rs. 85,24,465/- as enhance compensation in respect of agricultural land situated at village Rajapur Dist. Panipat. The assessee has claimed that entire interest received

Mohamed Musthafa Kunnath Chengaana, Calicut vs. ITO, Ward 2(3), Kozhikode

In the result, the appeal filed by the assessee stands dismissed

ITA 671/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.P.Raghunathan, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 18Section 2(14)

total income of Rs.50,02,310. While doing so, the AO made an addition of Rs.47,46,509 being the share of enhanced compensation received by the appellant u/s.18 of the Land Acquisition Act, by holding that it is adventure in the nature of trade. 3. The factual background ... however, the purchaser on being dissatisfiable with the above 4 ITA No.671/Coch/2024. Sri.Mohamed Musthafa Kunnath Chengaana. compensation awarded, filed an application demanding enhanced compensation before the Principal Sub Court of Kozhikode. The Hon’ble High Court enhanced the compensation vide judgment dated 12th April, 2013, and awarded an amount

Chandrakant Viththal Bhopi, Raigad vs. ITO Ward 1, Panvel

In the result, the appeal filed by the assessee is allowed

ITA 2405/PUN/2024[2016-17]Status: DisposedITAT Pune07 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Chandrakant Viththal Bhopi Ito, Ward-1, Panvel At Chinchpada, Post Panvel, Tal. Vs. Panvel, Dist. Raigad – 410206 Pan: Bjdpb7610L (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Ajinkya M Vaishampayan Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

For Appellant: Shri Nikhil S Pathak &For Respondent: Shri Ramnath P Murkunde
Section 11Section 142(1)Section 147Section 148Section 148ASection 151Section 2(14)Section 28Section 56(2)(viii)

impugned assessment year. On the basis of information available that the assessee has received an amount of Rs.2,60,05,088/- as interest on enhanced compensation on compulsory land acquisition, the Assessing Officer issued a notice u/s 148 of the Income Tax Act, 1961 (hereinafter referred ... observing as under: ―3.7 Conclusion drawn: Firstly, it is concluded that the payment of Rs 2,60,05,088/- is interest on enhanced compensation on compulsory land acquisition. Assessee was asked to submit details of co-owners, but assessee failed to submit information. Assessee was also requested to submit details

Kuljeet Singh, Gurgaon vs. ITO, Ward 2(2), Gurgaon

The appeal of the assessee is dismissed

ITA 2981/DEL/2023[2018-19]Status: DisposedITAT Delhi01 May 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2018-19 Kuljeet Singh, Vs Ito, C/O Ca R.S. Poonia, Ward-2(2), D-82-B, Siwad Area, Gurgaon. Krishna Marg, Bapu Nagar, Jaipur – 302015, Rajasthan. Pan: Cphps3205R (Appellant) (Respondent) Assessee By : None Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 01.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 31.08.2023 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Nfac/2017-18/10040192 Arising Out Of The Appeal Before It Against The Order Dated 17.03.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The National Assessment Centre, Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR
Section 10Section 10(37)Section 143(3)

exemption claimed u/s 10(37) of the Act. The assessee had claimed the exemption on the basis of interest earned by way of enhanced compensation out of compulsory acquisition of agricultural land which the tax authorities have considered as ‘Income from other sources’. In this regard, we find that ... Section 10 (37), 56 (2) (viii), 57 (iv), 145B of the Income Tax Act and the plea of assessee that interest received on enhanced compensation shall not be assessed as income from other sources in the year in which it is received. Special leave petition against this decision has been

M/S Namdhari Food International (P) Ltd., New Delhi vs. Principal Commissioner of Income Tax, Rohtak

Appeal is dismissed

ITA 374/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh22 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.374/Chandi/2022 (िनधा"रणवष" / Assessment Year: 2014-15) M/S Namdhari Food International (P) Ltd. Pr. Cit बनाम/ 701, Vikrant Tower, Rajendra Place Rohtak-124001. Vs. New Delhi-110008. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccn-1772-F (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Adv.) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Sh. Tejmohan Singh (Adv.) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 143(3)Section 263

Finance Act, 2015 & binding decision of Jurisdictional Hon'ble Punjab & Haryana High Court & Hon'ble Apex Court on the taxability of interest on enhanced compensation. Therefore, the assessment completed u/s 143(3) r.w.s 143(3A) & 143(3B) of the Act is erroneous so far as it is prejudicial

Daya Ram, Gurgaon vs. PCIT, Rohtak

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldaya Ram, Vs. Pcit, Village Patauda Khera, Rohtak Po Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) Pan: Avrpr0237L Assessee By : Shri Jai Bhagwan Saini, Adv Revenue By: Shri Surender Pal, Cit Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Jai Bhagwan Saini, AdvFor Respondent: Shri Surender Pal, CIT DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

Court in the case of CIT vs. Ghanshyam HUF dated 16th July, 2 009 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