“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

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

Claqyx Securities P.Ltd, New Delhi vs. ITO, Ward-6(2), New Delhi

ITA 1520/DEL/2019[2012-13]Status: DisposedITAT Delhi07 Apr 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaita No.1517/Del/2023 (Assessment Year 2015-16)

Section 143(1)Section 154Section 250

assessee that rectification was being sought in regard to the compensation is wrong and, in fact, the rectification was being sought in regard to enhanced compensation along with interest for which the law stands settled by the decision of Hon’ble Punjab and Haryana High Court in Mahender Pal Narang

Sher Singh, Panipat vs. Income Tax Officer Ward-1, Panipat

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

ITA 2771/DEL/2023[2019-20]Status: DisposedITAT Delhi03 Apr 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshsher Sngh, Vs. Income Tax Officer, 81, Aji Julapur, Nurwala, Ward-1, Panipat Panipat 132103 (Appellant) (Respondent) Pan:Hxgps8392D

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Ms. Jaya Chaudhary, CIT (DR)

Section 10(37)Section 144Section 56(2)(viii)Section 57

this appeal is with regard to non-denial of exemption under section 10(37) of the Act claimed by the assessee with regard to enhanced compensation. The assessee had also further raised an additional ground stating that additional evidences submitted by him before the learned CITA was not admitted ... from land acquisition officer, Urban Estate, Rohtak and TDS thereon was claimed as credit. The Learned AO observed that the said interest income on enhanced compensation would be taxable under section 56(2)(viii) of the Act and in view of provisions of section

Shiv Narayan, Haryana vs. DCIT, Circle-3(1), Haryana

In the result, appeal of the assessee is allowed

ITA 2196/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2018-19 Sh. Shiv Narayan, Vs. Dcit, H. No. 137, V & Po, Circle-3(1), Shikohpur, Haryana Gurgaon, Haryana Pan:Akfpn6891B (Appellant) (Respondent)

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 ... pass an order afresh after making requisite enquiries and proper 3 | P a g e 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 order

Malini, Thirunindravur vs. ACIT, Ncc-22(1), Tambaram

In the result the appeal of the assessee is allowed

ITA 2362/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Mar 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddyand Shri S.R. Raghunathaआयकरअपीलसं/.Ita No.:2362/Chny/2024 िनधा"रणवष"/Assessment Year:2018-19 Malini, The Assistant Commissioner Of 7, Ganapathy Puram, Near Vs. Income Tax, Ragvendra Nagar, Periyapalayam Non Corporate Circle 22(1), (Tbm), Road, Thiruninravur 602 024, Chennai. Tamil Nadu. [Pan: Ajspm-9167-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri D. Anand, Advocate ""यथ"क"ओरसे/Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाईक"तारीख/Date Of Hearing : 24.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 27.03.2025 आदेश/ O R D E R Per Duvvuru Rl Reddy, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 25.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 17 Days. The Assessee Filed A Petition For Condonation Of Delay Explaining Reasons For The Said Delay & Prayed For Condonation Of That Delay. On Perusal Of The Condonation Petition & Upon Hearing The Ld. Ar & Ld. Dr, We Find That The Reasons Explained By The Assessee Are Bonafide & Therefore, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT

Section 142(1)Section 143(2)Section 145ASection 250Section 56(2)(viii)Section 57

whether the ld. CIT(A) is justified in confirming the addition of ₹.97,44,420/- being 50% of the receipt of interest on enhanced compensation made by the Assessing Officer. 4. Brief facts of the case are that the assessee filed her return of income declaring an income ... interest receipt of ₹.1,94,88,840/-, the Assessing Officer made an addition of ₹.97,44,420/- being 50% on the interest receipt on enhanced compensation on compulsory acquisition of land liable to be tax as “income from other sources” under section 56(2)(viii) of the Act. 5. Aggrieved

Vijay Kumar, New Delhi vs. Income Tax Officer, Ward-29(1), Minto Road New Delhi

In the result, appeal of the assessee is allowed

ITA 3466/DEL/2024[2019-20]Status: DisposedITAT Delhi24 Mar 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

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

Income Tax Officer, Karnal vs. Opinder Singh Virk, Karnal

In the result, the appeal of the Revenue in ITA No

ITA 1095/DEL/2024[2011]Status: DisposedITAT Delhi21 Mar 2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr. DR

Section 143(3)Section 147Section 148Section 148(2)

admitted that Rs.7,74,13,335 (Rs.6,19,31,108 according to the appellant) was received by the appellant as enhanced compensation and interest thereon on account of compulsory acquisition of property. The appellant made various investment out of this compensation which was credited in the Indusind Bank. These investments

Pradipta Kumar Guha, New Delhi vs. DCIT Circle 28(1), New Delhi

ITA 2326/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Jai Bhagwan Saini, AdvocateFor Respondent: Shri Manish Gupta, Sr. DR

Section 144Section 27A

women. The assessment was completed u/s 144 r.w.s. 144B of the Act by making an addition denying the benefit of exempt income claimed on enhanced compensation. The assessee had claimed before the NFAC that she was not aware of the proceedings at any stage. The ld. AR has submitted that

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

circumstances prevailing in the case by holding and confirming the AO that income from interest (Under Section 28 of Land Acquisition Act 1894) on enhanced compensation of Land Acquisition as assessable under the head 'Income from other sources'. 5. That CIT (A) has committed a grave mistake in respect ... Office for which TDS was deducted. The assessee has claimed that Rs. 1,27,13,420/- received by him. The said amount was received enhanced compensation of his land under the Land Acquisition Act 1894. Such income has been claimed as exempt income in the statement of income under section

Rekha Kishore Bari, Dhule vs. Assessing Officer-NFAC, Delhi

In the result appeal of the assessee is partly allowed for statistical purpose

ITA 1667/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 3GSection 56(2)

same (copy of district judge order is at pg.no 62 to 71 of factual Paper book). ITA No.1667/PUN/2024 [A] 1.4. Further, against the enhanced compensation order and District Judge Order, NHAI has filed Appeal before Hon'ble Bombay High Court (Aurangabad bench) and same is pending as on date ... considered as 'Income from other sources', in that case, our submission would be, 5.2. Firstly, it be please noted that, NHAI has challenged the enhanced compensation received by the Appellant and same is pending before Hon'ble High Court. (Copy of Appeal Memo is at pg. no.22-71 of Factual Paper

Mehar Singh Through L/H Jaswant Singh Through L/H Kulvinder Singh, Yamunanagar vs. Income Tax Officer, Ward -2, Panchkula

In the result, Assessee’s appeal is dismissed

ITA 128/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh15 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 128/Chd/2025 "नधा"रण वष" / Assessment Year : 2015-16 Mehar Singh Ito, Through L/H Jaswant Singh, बनाम Ward 2, Through L/H Kulvinder Panchkula Vs. Singh, C/O M.K. Aggarwal, Sco 1, First Floor, Sector 11, Panchkula "थायी लेखा सं./ Pan No: Crups8268M अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Rishab Gupta, Ca राज"व क" ओर से/ Revenue By : Sh. Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.11.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.12.2025

For Appellant: Sh. Rishab Gupta, CAFor Respondent: Sh. Manav Bansal, CIT DR

Section 10(37)Section 142(1)Section 144Section 147Section 148Section 28

Officer making addition for amounting Rs. 19,34,039/- to the income of the assessee on a/c of 50 percent of interest received on enhanced compensation u/s 28 which is a part of Enhanced Compensation, Thus, exempt u/s 10(37) of the Income Tax Act. The Interest ... case as per the order of the Ld. CIT(A) are as under: - “The AO received information that the assessee has received interest on enhanced compensation amounting to Rs. 38,68,079/- during the FY 2014-15 relevant to AY 2015- 16. Notice u/s 148 was issued

Karnataka Power Transmission Corporation Limited, Bengaluru vs. ACIT, Circle-4(3)(1), Bengaluru

In the result, the appeal of the assessee for AY 2019-20 is allowed for statistical purposes

ITA 2221/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 Jan 2025AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri A.C. Raju, CAFor Respondent: Shri Netrapal M.S., Addl.CIT (DR)

Section 115JSection 143(2)Section 143(3)

paperbook containing 63 pages. The ld. AR referred to the written submissions dated 24.12.2024 and relied upon the order of the court on enhanced compensation, details of payment made to farmers pursuant to that court orders and interest payment of Rs.208.70 lakhs to be paid to Karnataka Industrial Area Development ... show that the assessee has acquired the land for the purposes of business by paying compensation to various parties. There was a claim of enhanced compensation also. After the settlement of compensation by enhancing it the Honourable Karnataka High Court has also awarded interest on enhanced compensation vide order dated

Karnataka Power Transmission Corporation Limited, Bengaluru vs. ACIT, Circle-4(3)(1), Bangalore

In the result, the appeal of the assessee for AY 2019-20 is allowed for statistical purposes

ITA 2220/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jan 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri A.C. Raju, CAFor Respondent: Shri Netrapal M.S., Addl.CIT (DR)

Section 115JSection 143(2)Section 143(3)

Karnataka Power Transmission Corporation Limited, Bengaluru vs. ACIT, Circle-4(3)(1), Bengaluru

In the result, the appeal of the assessee for AY 2019-20 is allowed for statistical purposes

ITA 2219/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jan 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri A.C. Raju, CAFor Respondent: Shri Netrapal M.S., Addl.CIT (DR)

Section 115JSection 143(2)Section 143(3)

Shastri Lal, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, appeal of the assessee is allowed

ITA 3918/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Rajat Chaudhary, AdvFor Respondent: Sh. Sanjay Kumar, Sr. 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

Dilbag Singh, Rohtak vs. Income Tax Officer, Rohtak

In the result, appeal of the assessee is allowed

ITA 3909/DEL/2024[2018-19]Status: DisposedITAT Delhi02 Jan 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. 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

Vilas Kisan Patil, Uran vs. Assessing Officer, Assessment Unit, Itd, Panvel

In the result, appeal of the assessee is allowed

ITA 2178/PUN/2024[2017-18]Status: DisposedITAT Pune24 Dec 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2178/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Vilas Kisan Patin, V The Assessing Officer, House No.82, Panje, S Assessment Unit, Itd, Uran,Tal.Panvel, Panvel. Dist-Raigad, Maharashtra – 400702. Pan: Ayipp1671N Appellant/ Assessee Respondent /Revenue Assessee By Shri Subodh Ratnaparkhi – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 29.08.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Hon. Cit(A) Erred In Upholding Addition Of Rs.1,92,72,028/- Made By Ld. Ao By Relying Upon The Provisions Of Section 56(2)(Viii) R.W.S 57(Iv) R.W.S. 145A(B) Of The I.T.Act, 1961, Not Appreciating That The Said Amount Was Interest Granted U/S 28 Of The Land Acquisition Act, 1894 & Thus Bore The Character Of Enhanced Compensation On Acquisition Of Agricultural Land Situated At Village Panje, Tal.Uran, Dist. Raigd, Maharashtra & Was Therefore Exempt From Tax & The Addition Is Required To Be Deleted. 2. The Appellant Craves Leave To Add, Later, Amend And/Or Vary The Grounds Of The Appeal At Any Time Before The Decision Of The Appeal.” Submission Of Ld.Ar : 2. Ld.Ar For The Assessee Filed A Paper Book Containing 54 Pages. Ld.Ar Filed A Written Submission. Ld.Ar Submitted That Assessee Had Received Rs.3,85,44,057/- As Interest Under Section 28 Of The Land Acquisition Act. Ld.Ar Submitted That Said Interest Is Not Taxable As Held By The Hon’Ble Bombay High Court. Ld.Ar Filed Copy Of The Judgment. Ld.Ar Also Relied On The Following

Section 145Section 145ASection 148Section 23Section 23(1)(A)Section 250Section 28Section 4Section 56(2)(viii)Section 57

appreciating that the said amount was interest granted u/s 28 of the Land Acquisition Act, 1894 and thus bore the character of enhanced compensation on acquisition of agricultural land situated at Village Panje, Tal.Uran, Dist. Raigd, Maharashtra and was therefore exempt from tax and the addition is required ... parties and perused the records. In this case, the Assessing Officer received information that assessee had received Interest on compensation or Interest on enhanced compensation of Rs.3,85,44,057/- as assessee’s land was acquired by State Government. Assessing Officer issued notice under section 148 of the Act. Assessee

Mulkh Raj Mehta and Sons HUF, Hisar vs. Pr. CIT, Rohtak

Appeal is allowed in above terms

ITA 2406/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Dec 2024AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons Huf, Vs Pr. Cit, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Aaihm9927L Assessee By : Sh. Mahfuzur Rahman, Ca & Sh. Surajh Bhan Nain, Adv. Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 10.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Order Of Pcit, Rohtak Dated 18.03.2024 In Din & Order No. Itba/Rev/F/Rev5/2023-24/1062878615(1), In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Mahfuzur Rahman, CA &For Respondent: Sh. B. S. Anand, Sr. DR

Section 143(1)(a)Section 143(3)Section 145B(1)Section 263Section 28Section 56(2)(viii)

respect of the issue of taxability of interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation, which was duly supported by judicial precedents and therefore, at best, could be said to be debatable issue ousting the jurisdiction under section 263 of the Act. 5. That ... setting aside the issue of taxability of interest u/s 28 of the Land Acquisition Act granted as part of enhanced compensation, which was duly scrutinized by the Assessing Officer while passing the assessment order under section 143(3) r.w.s. 144B of the Act. 6. That having regard to the facts

Jagjit Singh Kataria, Sonepat vs. Principal Commissioner of Income Tax, Rohtak

In the result, the Appeal of the Assessee is dismissed

ITA 1245/DEL/2024[2019-20]Status: DisposedITAT Delhi10 Dec 2024AY 2019-20

Bench: SHRI S RIFAUR RAHMN (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 10(37)Section 143(3)Section 144BSection 263Section 28Section 56(2)(viii)

Gurgaon Vs. Rameshwar, the Assessing Officer held that no addition is required to be made on the interest received by the Assessee on the enhanced compensation. The Ld. PCIT vide order dated 01.03.2024, set aside the Assessment Order and directed the Assessing Officer to pass a fresh Assessment Order ... asked the Assessee to furnish details and to substantiate his claim. The Assessee submitted before the A.O. that he has received interest on enhanced compensation on compulsory acquisition of agriculture land u/s 28 of the Land Acquisition Act, which is exempt income. The Assessee has also produced copy of Khasra/Khatauni

Land Acquisition Office, Gurgaon vs. DCIT, (TDS), Gurgaon

Appeal is allowed in above terms

ITA 643/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Dec 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2013-14 Vs. Dcit (Tds), Land Acquisition Officer, Huda Complex, Sector-14, Gurgaon Gurgaon Pan :Rtklo0706G (Appellant) (Respondent) Assessee By None Department By Ms. Jaya Choudhary, Cit(Dr)

Section 194ASection 201(1)Section 201(1)(A)Section 28Section 34Section 56

from the land owners under compulsory acquisition for public purposes as per the directions of Haryana Urban Development Authority (HUDA). The land owners got enhanced compensation which was awarded by the court on which they received interest. 7.1 The issue for consideration is whether the impugned interest received ... land owners on enhanced compensation is 'income from other sources' under section 56 of the Act attracting the TDS provision enshrined under section 194A of the Act. In the assessment proceedings for the assessment year 2012-13 the assessee submitted before the Ld. AO that no TDS is required

Nishant Choudhary, Fatehabad vs. ITO, Ward-1, Fatehabad

Appeal is allowed in above terms

ITA 2863/DEL/2019[2015-16]Status: DisposedITAT Delhi05 Dec 2024AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/O Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (Appellant) (Respondent) Pan No. Aempc0965Q Assessee By : Sh. Raj Kumar, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Order Of Cit(A)-5, Ludhiana Dated 13.02.2019 In Case No. 255/Rot/It/Cit(A)-5/Ldh/2018-19, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Raj Kumar, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

Section 1Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145B(1)Section 263Section 28

exemption claimed u/s 10(37) of the Income Tax Act, 1961 (‘the Act’); 2 Nishant Choudhary II. in treating the interest received on enhanced compensation on account of acquisition of agricultural land taxable u/s 5692)(viii) of the Act.” 4. Suffice to say, the department endeavour in the instant case ... sought to assess such an interest income u/s 145B(1) by incorporating “the interest received by an assessee on any compensation or on an enhanced compensation” and therefore, his instant sole substantive ground deserves to be rejected. 5. We note in this factual backdrop that tribunal learned co- ordinate bench