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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

Ashok Gurunath Patil, Latur vs. ITO Ward1(1), Latur

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

ITA 594/PUN/2025[2011-12]Status: DisposedITAT Pune24 Sept 2025AY 2011-12

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.594/Pun/2025 धििेंारण वर्ा /Assessment Year: 2011-2012 Ashok Gurunath Patil, Ito, Ward 1(1), Latur A/P Masobavadi, Khed, Nilanga, Latur-413522 Vs. Maharashtra Pan-Bihpp0618K अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Pratik Sandbhor Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 21.08.2024 Which Is Arising Out Of Order Passed U/S 271(1)(C) Of The Act Dated 27.02.2018. 2. Registry Has Informed That There Is A Delay Of 123 Days In Filing Of The Appeal. Application For Condonation Of Delay Alongwith Affidavit Has Been Filed & Placed At Page No. 24-26 Of The Appeal Citing The Main Reason For The Delay, That The Assessee Was Not Aware Of Passing Of The Impugned Order As 2 The Tax Consultant Registered The E-Mail Id Of His Younger Son & The E-Mail Account Was Not In Use. After Hearing The Ld. Departmental Representative (Dr) & Perusing The Records We Find That The Sufficient Cause Prevented The Assessee From Filing The Appeal Within The Prescribed Time Limit & The Delay Is Not Intentional. Therefore In The Larger Interest Of Justice & Also Placing Reliance On The Judgement Of Hon’Ble Apex Court In The Case Of Collector, Land Acquisition Vs. Master Katiji & Others(1987) 167 Itr 471(Sc) (Supreme Court) & In The Case Of Inder Singh Vs State Of Madhya Pradesh Judgement Dated 21.03.2025 (2025) Insc 382) We Hereby Condone The Delay Of 123 Days & Admit The Appeal For Adjudication On Merits.

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Ramnath P Murkunde
Section 250Section 271(1)(c)Section 274

Income Tax Act, 1961 without taking cognizance of the fact that the appellant did not offer the interest on enhanced compensation on compulsory acquisition of property to taxation under a bonafide belief that same is not taxable. 7. On the facts and in the circumstances of the case ... Income Tax Act, 1961 without taking cognizance of the fact that the issue of taxability 3 of interest on enhanced compensation on compulsory acquisition of property is a debatable issue and no penalty can be levied u/s 271(1)(c). 8. On the facts and in the circumstances

Veeraswamy Jotheeswaran, Tiruvallur vs. ITO, Ward-1, Tiruvallur

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

ITA 1756/CHNY/2025[2018-19]Status: HeardITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 145Section 147Section 148Section 148ASection 250Section 56(2)(vii)

notices were issued u/s.142(1) of the Act. On perusal of the replies filed by the assessee, the AO noticed that assessee had received enhanced compensation of Rs.93,28,713/- which included interest on enhanced compensation amounting to Rs.35,99,509/- received from NHAI, Tiruvallur District. The AO noticed that ... detailed written submission fled by the appellant are examined. It is to be mentioned here that the appellant received interest on enhanced compensation of Rs. 35,99,509/ out of total compensation of Rs. 93,28,713/. The facts are recorded clearly in para 24 of the assessment order

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1520/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Sept 2025AY 2018-19

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

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1519/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

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

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1518/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

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

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1517/DEL/2023[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

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

Phool Singh, Hisar vs. ITO Ward-1, Hisar

ITA 1516/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

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

Naseem Ahmed, Greater Noida vs. ITO Ward 2(3), Noida

Appeal of the assessee is allowed for statistical purposes

ITA 658/DEL/2024[AY 2016-17]Status: DisposedITAT Delhi08 Sept 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmanaseem Ahmed, Income Tax Officer, Vill: Haldouni, Post Kuleshra, Ward-2(3), Greater Noida,Gautambudh Vs. Noida Nagar, U.P.201306. Pan-Aijpa1555F (Appellant) (Respondent) Assessee By Shri Raghu Raj Singh, Adv. & Shri Vijay Singhla, Ca. Department By Shridheeraj Kumar Jain,Sr.Dr Date Of Hearing 15/07/2025 Date Of Pronouncement 15/07/2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 25.12.2023 Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Arising Out Of Order Dated 09.12.2019 Made By Assessing Officer(Hereinafter Referred As ‘The Ao’) U/S 144 R.W.S 147Of The Act For Assessment Year 2016-17. 2. The Brief Facts Of The Case Are That Assessee Filed His Return Of Income Of Rs.2,35,000/- & Had Also Claimed Credit For Tds Of Rs.9,13,823/- The Case Of The Assessee Was Reopened By Issuing Of Notice 148 Of The Act On The Basis Of Information In Possession Of The Department That The Assessee Had Received Interest On Enhanced Compensation Of Rs.8,84,023/- From New Okhla Industrial Development Authority (Noida) During The Financial Year 2015-16, Relevant To Assessment Year 2016-17 On Which Tds Of Rs.8,84,023/- Was Deducted By The Authority. The Assessee Had Filed Return But Assessing Officer Was Of The View That The Amount Of Rs.88,40,230/- Was In The Nature Of Interest

Section 10(37)Section 144Section 145BSection 250Section 28Section 56(2)(viii)

issuing of notice 148 of the Act on the basis of information in possession of the Department that the assessee had received interest on enhanced compensation of Rs.8,84,023/- from New Okhla Industrial Development Authority (NOIDA) during the financial year 2015-16, relevant to Assessment Year ... relied on the decision of ITAT, Delhi Bench in Raj Kumar vs. ITO Appeal No.1677/Del/2024 dated 07.01.2025 to submit that enhanced compensation is treated as compensation u/s 28 of the Land Acquisition Act, 1994. The Ld. AR also relied on the decision of Co- ordinate Bench in the case

Devaraya Pillai Subramanian, Salem vs. ITO, Ward-1(1), Salem

In the result, appeal filed by the assessee is allowed

ITA 561/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, Ito 58A, Sathyamoorthy Street, Vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [Pan: Aijps-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent By : Ms. Sita Krishnamoorthy, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 56(2)(viii)

case. 2) The NFAC, Delhi erred in confirming the addition of Rs.22,46,610/- being the 50% of the total interest received on enhanced compensation amounting to Rs.44,93,229/- as income of the appellant under the head :-2-: ITA. No:561/Chny/2025 "Income from Other Sources" in terms of Section ... assessment proceedings had placed on record the details regarding the receipt of compensation amounting to Rs.15,02,267/- as well as interest on enhanced compensation amounting to Rs.44,93,229/- (in total aggregating to Rs.59,95,496/-) on sale of agricultural land measuring about 0.25 Hector in survey No.19/3A, which

Nagamma, Raichur vs. Income Tax Office-Ward 1, Raichur

ITA 549/BANG/2025[2018-19]Status: DisposedITAT Bangalore28 Aug 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

Section 142(1)Section 143(2)Section 148Section 54BSection 54FSection 54F(2)

assessee was situated. The compensation of Rs.3,50,000/- per acre was declared on 06.08.2006. The claim that he has filed plea for enhanced compensation and hence higher value be taken. So market value was considered as per settled value rather than adhoc value. So full value ... Rs.5 lakhs has not been considered by the AO. We direct the AO to adopt the FMV of Rs.5 lakhs on the basis of enhanced compensation. Accordingly, this ground is allowed. 7. Further, the next issue is with regard to deduction not granted to the assessee under section

Mansukhbhai Kanjibhai Sakariya, Rajkot vs. Principal Commissioner of Income Tax, Rajkot-1, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263

passed by the assessing officer was erroneous as well as prejudicial to the interest of the revenue on the ground that interest awarded on enhanced compensation in respect of compulsory acquisition of agricultural land is chargeable to tax. (vii)The Id. PCIT erred on facts as also ... r.w.s 144B of the IT. Act and directing the assessing officer to pass a fresh assessment on the issue related to interest awarded on enhanced compensation in respect of compulsory acquisition of agricultural land. The grounds of appeal mentioned hereunder are without prejudice to one another, as appeal is against

Sanjay, Ghaziabad vs. Ward 2(1), Ghaziabad

Appeal is allowed

ITA 4481/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Aug 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4481/Del/2025 : Asstt. Year : 2017-18 Sanjay, Vs Income Tax Officer, Village & P.O.-Raispur, Ward-2(1), Ghaziabad, Hapur Road, Ghaziabad, Uttar Pradesh-201002 Uttar Pradesh-201002 (Appellant) (Respondent) Pan No. Cvips0942Q Assessee By: Sh. Sumit Bansal, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Sumit Bansal, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 28Section 56(2)(viii)

Coming to the sole substantive issue between the parties herein, it emerges that both the learned lower authorities have treated the assessee’s enhanced compensation received from the prescribed authority under the provisions of section 28 of the Land Acquisition Act, 1894 as taxable u/s 56(2)(viii) r.w.s ... Vegetable products Ltd. (1971) 80 ITR 14(Cal.) to reverse both the learned lower authorities’ action in question assessing his interest on enhanced compensation u/s 28 of the Act (supra). Ordered accordingly. 3 Sanjay 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 27/08/2025. (Satbeer

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

In the result, appeal of the assessee is allowed

ITA 4479/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Aug 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4479/Del/2025 : Asstt. Year : 2018-19 Lal Chand, Vs Income Tax Officer, C/O Ca R.S. Poonia, Ward-1(4), D-83-B, Siwad Area, Krishna Marg, Gurugram, Bapu Nagar, Jaipur-302015 Haryana-122016 (Appellant) (Respondent) Pan No. Agkpl7795F Assessee By: Sh. Rajat Chaudhary, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order

For Appellant: Sh. Rajat Chaudhary, AdvFor Respondent: Sh. Manoj 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

case of CIT vs. Ghanshyam HUF dated 16th July, 2009 relating to the taxability of interest received on 3 Lal Chand 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

Balvinder Singh, Karnal, Haryana vs. Income Tax Officer Ward-1, Karnal, Haryana

In the result, appeal of the assessee is allowed

ITA 4346/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Aug 2025AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

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

Leelu Ram, Gurugram vs. Income Tax Officer, Gurugam

In the result, appeal of the assessee is allowed

ITA 896/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Leelu Ram, S/O-Mangal Singh, C/O-Ysr Gurugram & Associates, Plot No. 214, Basement, Sector-47, Haryana Pan: Apspr3189Q (Appellant) (Respondent) Assessee By Sh. M.R. Sahu, Ca Department By Sh. Manoj 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

Komal Adlakha, Gurugram vs. ITO, Ward 2(2), Gurugram

In the result, appeal of the assessee is allowed

ITA 3652/DEL/2025[2019-20]Status: DisposedITAT Delhi18 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Vs. Ito, Komal Adlakha, A06, Parsvnath Green Ville, Ward-2(2), Sohna Road, Gurgaon Gurgaon Pan: Autpa5180C (Appellant) (Respondent) Assessee By Sh. Mahfuzur Rahman, Ca Department By 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

The New Vikash Co-Op. House Building Society Ltd., Faridabad vs. ITO, Ward-2(1), Faridabad

In the result, appeal of the assessee is allowed

ITA 4507/DEL/2024[2010-11]Status: DisposedITAT Delhi13 Aug 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2010-11] The New Vikash Co. House Vs Ito, Building Society Ltd., Ward-2(1), Advocate-Vijay Kumar Gupta, Faridabad. Opp.Jain Mandir-Main Bazar, Ballabgarh, Faridabad-121004 Pan-Aaajt1595P Appellant Respondent Appellant By Shri Vijay Kumar Gupta, Adv. Respondent By Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 13.08.2025 Order

Section 143(3)Section 154Section 250Section 56Section 56(2)(vii)Section 56(2)(viii)Section 57

case are that in this case, the original assessment was completed u/s 143(3) dated 13.02.2013 wherein various additions were made on account of enhanced compensation and interest on enhanced compensation which were challenged by the assessee before the appellate authorities and finally, the matter was remanded back ... Against this order, the assessee has filed application u/s 154 stating that ITAT has directed to include the interest on enhanced compensation as income u/s 56(2)(vii) of the Act and allowed 50% of the interest income as deduction. However, the same was not allowed

Devinder Singh, Gurugram vs. ITO, Circle 1(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 4782/DEL/2024[2018-19]Status: DisposedITAT Delhi06 Aug 2025AY 2018-19

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)(viti)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)(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. 3|Page ITA No.4782/Del

Ravinder, Gurgaon vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 4865/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19

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

Rejis Joseph, Ernakulam vs. ITO, Ward 3, Aluva

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 390/COCH/2025[2011-12]Status: DisposedITAT Cochin31 Jul 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Rejis Joseph .......... Appellant Mookath House, Kottuvally, Koonamavu, Ernakulam. [Pan: Akcpr 3437 J] Vs. Ito, Ward-3, Aluva .......... Respondent

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 10(37)Section 143(3)Section 250(6)

return of income, the assessee claimed exemption u/s. 10(37) of the Income Tax Act, 2 Rejis Joseph 1961 (for short, 'the Act') for enhanced compensation received on compulsory acquisition of agricultural land of Rs. 52,63,811/-. Against the said return of income, the assessment was completed ... interest of the revenue and accordingly, set aside the assessment and directed the AO to bring the tax on receipt of interest on enhanced compensation. The AO passed a consequential order vide order dated 18/03/2016 passed u/s. 143(3) r.w.s. 263 of the Act by bringing the tax on interest