“Section 105(3)”

RAIPUR REALTY PVT LTD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER WARD-3 (1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

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

Schedule to the RFCTLARR Act and the Act of 1956 is included in the Fourth Schedule. He would further submit that as per Section 105(3) of the RFCTLARR Act, only the provisions relating to determination of compensation (First Schedule), rehabilitation and resettlement (Second & Third Schedules) apply to acquisitions under ... such, the RFCTLARR Act would not apply to the acquisition made under the Act of 1956. Section 105(3) of the RFCTLARR Act provided for issuing of notification to make 11 M/s. Raipur Realty Pvt. Ltd. Vs. ITO, Ward-3(1), Raipur the provisions of the Act relating

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

105 of RFCTLARR Act, 2013 has disallowed the claim for reason that no notification\nwas issued by the Central Government in terms of section 105(3) of the Act. Therefore, only\nissue remained for our consideration is whether any notification as provided in section\n105(3) is issued ... received by the assessee\nduring the FY 2015-16 relevant to the assessment year under appeal, which is after the\namendment made in section 105(3) w.c.f. 01.01.2015. Therefore, for claiming the exemption\nof the compensation under the RFCTLARR Act, 2013 awarded by NHAI, there is no\nrequirement of issue

SANJAY KUMAR BAID,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sanjay Kumar Baid Arihant Bearing & Mill Stores, Opp. Deshbandhu School, Station Road, Raipur (C.G.)-492 001 Pan: Acipj2887L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

provisions of the Act inapplicable to the land acquisitions made under the enactments specified in the Fourth Schedule to the Act. While Section 105(3) only makes the First Schedule, Second Schedule and Third Schedule applicable to the land acquisitions made under the enactments specified in the Fourth Schedule ... provisions of the Act inapplicable to the land acquisitions made under the enactments specified in the Fourth Schedule of the Act, while Section 105(3) only makes the First Schedule, Second Schedule and Third Schedule applicable to the land acquisitions made under the enactments specified in the Fourth Schedule

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

applicable to the other related Acts mentioned in the Fourth Scheduled, including the NH Act, 1956 with effect from 01.01.2015 in terms of Section 105(3) of the RFCTLARR, 2013. ” c) Further in the letter dated 28.12.2017 issued by Ministry of Road Transport & Highways under the subject: Land Acquisition under ... applicable to the other related Acts mentioned in the Fourth Scheduled, including the NHAI Act, 1956 with effect from 01.01.2015 in terms of Section 105(3) of the RFCTLARR, 2013.” 11. The Counsel contended that the letter dated 28.12.2017 was issued by Ministry of Road Transport & Highways on the subject

M/S FOOD HEALTH PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

Fourth Schedule.” He further observed that the only exception to Section 105(1) of the RFCTLARR Act 2013 was carved out in Section 105(3) of the RFCTLARR Act 2013, as per which only First, Second and Third schedules applied to the “Fourth Schedule” Acts. Based on his observations above ... respect of acquisition made under the National Highways Act and as such assessee is not entitled to exemption under RFCTLARR Act read with section 105(3) of that Act. [ Reference to para 4.1 at page no. 4 of the notice.] OUR SUBMISSION: Humbly submitted that it is not disputed that

M/S RAIPUR REALITY PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

Fourth Schedule.” He further observed that the only exception to Section 105(1) of the RFCTLARR Act 2013 was carved out in Section 105(3) of the RFCTLARR Act 2013, as per which only First, Second and Third schedules applied to the “Fourth Schedule” Acts. Based on his observations above ... respect of acquisition made under the National Highways Act and as such assessee is not entitled to exemption under RFCTLARR Act read with section 105(3) of that Act. [ Reference to para 4.1 at page no. 4 of the notice.] OUR SUBMISSION: Humbly submitted that it is not disputed that

M/S HERITAGE BUILDCON PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1,, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

Fourth Schedule.” He further observed that the only exception to Section 105(1) of the RFCTLARR Act 2013 was carved out in Section 105(3) of the RFCTLARR Act 2013, as per which only First, Second and Third schedules applied to the “Fourth Schedule” Acts. Based on his observations above ... respect of acquisition made under the National Highways Act and as such assessee is not entitled to exemption under RFCTLARR Act read with section 105(3) of that Act. [ Reference to para 4.1 at page no. 4 of the notice.] OUR SUBMISSION: Humbly submitted that it is not disputed that

GREENONE CONSTRUCTION AND DEVELOPMENT PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 56/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Greenone Construction & Development Private Limited C21/22, 1St Floor Shyam Market, Pandri, Raipur (C.G.)-492 004 Pan : Aafcg5846C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

respect of acquisition made under the National Highways Act and as such assessee is not entitled to exemption under RFCTLARR Act read with section 105(3) of that Act. [ Reference to para 4.1 at page no. 4 of the notice ] 2. The benefits of Rehabilitation and Resettlement Entitlements as mentioned