BRAHAMPAL SINGH,GURGAON vs. ITO WARD 1(3), GURGAON
In the result, the appeal of the assessee is allowed
ITA 3460/DEL/2019[2013-14]Status: DisposedITAT Delhi18 May 2021AY 2013-14
Bench: Shri R.K. Panda[Assessment Year: 2013-14]
Section 145ASection 2Section 234ASection 271(1)(c)Section 28Section 34Section 56Section 56(1)(viii)Section 56(2)(vii)Section 56(2)(viii)
treating the interest awarded on the enhanced compensation on acquisition of agricultural land u/s 28
of the land act as taxable under section 56(1)(viii) of the I.T. Act.
ii.
Ld. CIT (A) has not followed the principles of natural justice and passed order in haste manner without taking
