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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

Smt. Shankri Devi, Panchkula vs. ACIT, Panckula Circle, Panchkula

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

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

Land Acquisition Act 1894 of Rs. 34,65,610/-received by the appellant during the year, which was part of enhanced compensation for compulsory acquisition of his agricultural land exempt u/s 10(37) of the Income Tax Act 1961. 2. Without prejudice to the above, even if for arguments sake ... nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri Ajay

Harmala, Chandigarh vs. ITO, Ward 1(1), Nangal

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

interest u/s 28 of the Land Acquisition Act 1894 of Rs.34,65,610/-received by the appellant during the year, which was part of enhanced compensation for compulsory acquisition of his agricultural land exempt u/s 10(37) of the Income Tax Act 1961. 2. Without prejudice to the above, even ... nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri Ajay

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

interest u/s 28 of the Land Acquisition Act 1894 of Rs.34,65,610/-received by the appellant during the year, which was part of enhanced compensation for compulsory acquisition of his agricultural land exempt u/s 10(37) of the Income Tax Act 1961. 2. Without prejudice to the above, even ... nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri Ajay

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

interest u/s 28 of the Land Acquisition Act 1894 of Rs.34,65,610/-received by the appellant during the year, which was part of enhanced compensation for compulsory acquisition of his agricultural land exempt u/s 10(37) of the Income Tax Act 1961. 2. Without prejudice to the above, even ... nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri Ajay

Deputy Commissioner of Income Tax, Alwar vs. Ashok Sharma, Rewari

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

made by the Assessing Officer u/s 57(iv) r.w.s.56(2)(ii) r.w.s 145B on account of interest received u/s 28 of LAC Act on enhanced compensation is taxable u/s 56(2)(viii) as income from other sources. 3. Brief facts of the case are that the assessee filed his return ... interest on compensation fully exempt. It includes interest and claims exemption u/s.10(37) of the Act. Record reveals that the assessee has received enhanced compensation of Rs.5,60,56,954/- and interest u/s 28 of the Land Acquisition Act of Rs.8,86,73,959/-. On this interest amount so received

Babubhai Kanjibhai Sakaria, Jetpur vs. ITO WD 1(2)(1), Rajkot

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

ITA 156/RJT/2025[2016-17]Status: DisposedITAT Rajkot06 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Rajendra Singhal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194ASection 250Section 28

made for interest granted by the Competent Court as per sec. 28 of the Land Acquisition Act, 1894, as enhanced compensation. 3. The Ld. CIT(A) erred on facts as also in law in upholding the protective addition of Rs. 71,10,846/-made in hands of the appellant ... From the data for the assessment year (A.Y.) 2016-17, it was observed by the assessing officer that assessee had received interest on enhanced compensation paid for compulsory acquisition of agricultural land, at Rs.1,89,62,258/-, Further, from the computation of income, it was noticed by the assessing officer

Babubhai Kanjibhai Sakariya Legal Heir of Late Smt. Ujiben Kanjibhai Sakariya, Jetpur vs. ITO Ward 1(2)(1), Rajkot

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

ITA 185/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Rajendra Singhal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147

issued to the assessee on 31/03/2021. The assessment was reopened in this case for the reason that assessee has received interest on enhanced compensation paid for compulsory acquisition of agricultural land, at Rs. 1,89,62,258/- . Smt. Ujiben Kanjibhai Sakariya is the Co-owner of the said land ... issued to the assessee ( dead person during the course of re-assessment proceedings. The assessing officeer noticed that the assessee had received interest on enhanced compensation paid for compulsory acquisition of agricultural land, at Rs.1,89,62,258/-. The assessee was asked to provide the details and documents relating

Seema Sureka, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal of the assessee is partly allowed

ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16

Bench: The Ld. Cit(A) : (I) Misc. Receipts Of Rs.96,000/- In Cash Shown As Gifts Received & Offered To Tax; (Ii) Receipt Of A Gift Of Rs. 5,84,000/- From An Huf, Claimed As Exempt U/S 56(2) Of The Act; & (Iii) Receipts Of Rs.2,99,133/- Shown As Profit From Commodity Trading, Albeit On Off-Market Basis.

Section 250Section 56(2)Section 56(2)(vii)

clause (b) and clause (c) of [Explanation] to clause (23FB) of section 10;] (viii) income by way of interest received on compensation or on enhanced compensation referred to in clause (b) of section 145A.]" At this stage, we may also reflect on the legal status

Sanjay, Gurgaon vs. ITO, Ward 4(1)-Gurgaon, Gurgaon

In the result, appeal of the assessee is allowed

ITA 5952/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Oct 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/O Ca, M. R. Sahu, Ward-4(1), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Eqsps3018G Assessee By : Sh. M. R. Sahu, Ca & Sh. Sudhir Yadav, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. M. R. Sahu, CA &For 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)

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

Raipur Realty Pvt Ltd, Raipur vs. Income Tax Officer Ward-3 (1), Raipur

In the result, appeal of the assessee is allowed

ITA 241/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.241/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Raipur Realty Pvt. Ltd. E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.) Pan: Aahcr0621C ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10(37)Section 143Section 263Section 96

lapse on the 31st day of August, 2015 and thereby placing the land owners at the disadvantageous position, resulting in denial of benefits of enhanced compensation and rehabilitation and resettlement to the cases of land acquisition under the 13 Acts specified in the Fourth Scheduled to the RFCTLARR

Ashwani Kumra, Chandigarh vs. Assistant Commissioner of Income Tax, Chandigarh

The appeal stand allowed for statistical purposes

ITA 718/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh07 Oct 2025AY 2013-14

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 718/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Shri Ashwani Kumra Acit-Ward 2(1) बनाम/ Sco 338, Motor Market Aaykar Bhawan, Sector-17 Vs. Manimajra – 160101 Chandigarh – 160017 "ायीलेखासं /. जीआइआरसं /. Pan/Gir No. Adppk-2516-H (अपीलाथ"/Appellant) : (""थ" /Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Deepak Aggarwal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013- 14 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 15-05-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 R.W.S. 147 Of The Act On 29-03-2022. The Sole Issue That Arises For Our Consideration Is Computation Of Capital Gains. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under. The Assessee Has Also Filed Written Submissions Which Have Duly Been Considered While Adjudicating The Appeal.

For Appellant: Sh. Deepak Aggarwal (Advocate) – Ld. ARFor Respondent: Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 144Section 148Section 263Section 54Section 54F

which no supporting documents were furnished by the assessee. The assessee furnished 6 receipts, out of which 5 receipts pertained to installment payment, enhanced compensation payment and extension fees payment which, by no stretch of imagination, could be considered as cost of improvement and accordingly, the same was denied

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 845/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

there is hardly any dispute between the parties that both the learned lower authorities have held her income representing interest on enhanced compensation u/s 28 off the Land Acquisition Act, 1894, as taxable under the head income from “other” sources u/s 56(2)(viii) of the Act, involving varying sums ... 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

Neetu Yadav, Gurgaon vs. Income Tax Officer, Gurgaon

ITA 4229/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

there is hardly any dispute between the parties that both the learned lower authorities have held her income representing interest on enhanced compensation u/s 28 off the Land Acquisition Act, 1894, as taxable under the head income from “other” sources u/s 56(2)(viii) of the Act, involving varying sums ... 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

Neetu Yadav, Gurgaon, Haryana vs. Income Tax Officer, Income Tax Office, Gurgaon

ITA 4095/DEL/2024[2013-14]Status: DisposedITAT Delhi29 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anand Kumar Pandey, Adv. &For Respondent: Sh. Om Prakash, 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)

there is hardly any dispute between the parties that both the learned lower authorities have held her income representing interest on enhanced compensation u/s 28 off the Land Acquisition Act, 1894, as taxable under the head income from “other” sources u/s 56(2)(viii) of the Act, involving varying sums ... 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

Harbans Singh, P.O. Khera Dona vs. Income Tax Officer, Bsnl Exchange Colony

In the result, the appeal filed by the assessee is dismissed being devoid of merits

ITA 236/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rajnish Mohindra, Adv
Section 10Section 10(37)Section 143(1)Section 250Section 56(2)(viii)Section 57

Assessment Year: 2017-18 2. There are two grounds of appeal taken by the assessee, both relating to the issue of interest received on enhanced compensation arising on compulsory acquisition of agricultural lands. 3. The brief facts arising from record are that the assesee has received interest of an amount ... Rs.32.46 lakhs from Land Acquisition officer which has arisen on compulsory acquisition of rural agricultural lands by the Government, as enhanced compensation as part of compulsory acquisition, which has been claimed by the assessee as exempted income u/s 10 (37) of the Act 61. 4. The return filed

Assistant Commissioner of Income Tax, Central Circl 1, Coimbatore vs. Tiruchangodu Sengodagounder Ramasamy Khannaiyann, Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 1383/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Sept 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.1382 & 1383/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17 The Assistant Commissioner Of Vs. Tiruchangodu Sengodagounder Income Tax, Ramasamy Khannaiyan, Central Circle 1, 67, Avarampalaym Road, K.R. Puram, Coimbatore. Coimbatore 641 006. [Pan:Afzpk7832C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. E. Pavuna Sundari, Cit ""थ" की ओर से/Respondent By : Shri T. Banusekar, Advocate सुनवाई की तारीख/ Date Of Hearing : 15.09.2025 घोषणा की तारीख /Date Of Pronouncement : 26.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 26.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2013-14 & 2016-17. 2. We Find That This Appeal Is Filed With A Delay Of 13 Days. The Acit Central Circle 1, Coimbatore Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri T. Banusekar, Advocate

subsequent to purchase, within a short span of time, the said lands were acquired and the assessee had received compensation, as well as, enhanced compensation under the Land Acquisition Act, 1894. However, in the case of the appellant, the facts are entirely different. There is no instance in the appellant ... subsequent to purchase, within a short span of time, the said lands were acquired and the assessee had received compensation, as well as, enhanced compensation under the Land Acquisition Act, 1894. 12. However, in the present case, we note that the facts are entirely different and there is no instance

Assistant Commissioner of Income Tax, Central Circle 1, Coimbatore vs. Tiruchangodu Sengodagounder Ramasamy Khannaiyan, Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 1382/CHNY/2025[2013-14]Status: DisposedITAT Chennai26 Sept 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.1382 & 1383/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17 The Assistant Commissioner Of Vs. Tiruchangodu Sengodagounder Income Tax, Ramasamy Khannaiyan, Central Circle 1, 67, Avarampalaym Road, K.R. Puram, Coimbatore. Coimbatore 641 006. [Pan:Afzpk7832C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. E. Pavuna Sundari, Cit ""थ" की ओर से/Respondent By : Shri T. Banusekar, Advocate सुनवाई की तारीख/ Date Of Hearing : 15.09.2025 घोषणा की तारीख /Date Of Pronouncement : 26.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 26.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2013-14 & 2016-17. 2. We Find That This Appeal Is Filed With A Delay Of 13 Days. The Acit Central Circle 1, Coimbatore Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri T. Banusekar, Advocate

subsequent to purchase, within a short span of time, the said lands were acquired and the assessee had received compensation, as well as, enhanced compensation under the Land Acquisition Act, 1894. However, in the case of the appellant, the facts are entirely different. There is no instance in the appellant ... subsequent to purchase, within a short span of time, the said lands were acquired and the assessee had received compensation, as well as, enhanced compensation under the Land Acquisition Act, 1894. 12. However, in the present case, we note that the facts are entirely different and there is no instance

Vijay Singh Chauhan, Noida vs. ITO, Ward-2(5), Noida

The appeal of the assessee is hereby dismissed

ITA 2561/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishravijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. Pan No: Aeipc4637E Appellant Respondent Assessee By : Sh. Naveen Kumar, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 26.09.2025 Order Per Sudhir Pareek, Jm: The Aforetitled Appeal Has Been Preferred Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter, In Short, ‘Cit(A)’] Dated 17.07.2023 For Ay 2015-16, By Which Appeal Of The Assessee Was Dismissed.

For Appellant: Sh. Naveen Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(37)Section 143(2)Section 28Section 34

appellant on different dates, and it was noticed that the appellant had received a sum of Rs. 13,43,02,195/- as interest on enhanced compensation from New Okhla Industrial Development Authority. The interest income which was received by the appellant, has not been declared in his return of income ... section 28. Since, it was an agricultural land on which the compensation has been awarded by the court; and secondly, the interest received on enhanced compensation u/s 28 of the Land Acquisition Act is part of compensation and hence is not taxable, and the assessee is entitled for exemption

Amit Sharma, Gurugram vs. ITO Ward 1(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 3231/DEL/2025[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Yogesh Yadav, AdvFor Respondent: Sh. Om Prakash, 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)

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

Paras and Shubham Chaudhary Legal Heir of Kanhaiya Lal, Panchkula vs. ITO, Ward 2, Panchkula

In the result, appeal of the assessee is allowed

ITA 1236/CHANDI/2016[2007-08]Status: HeardITAT Chandigarh24 Sept 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rishab Gupta & Shri Mukesh Aggarwal,CAsFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 10(37)Section 18Section 28Section 4Section 5

assessee. 30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional ... sales etc. covered by Section 45(1) of the 1961 Act. Secondly, Section 45(5) of the 1961 Act talks about enhanced compensation or consideration which in terms of L.A. Act 1894 results in payment of additional compensation. 32. The issue to be decided before us - what is the meaning