GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)

TDS and TCS, the assessee has shown interest received from land acquisition at Rs. 2,79,08,506.00 and compensation received under land acquisition at Rs, 4,86,426.00, both aggregated to Rs. 2,83,94,932.00. This has been claimed exempt U/s 10(37) of the Income-tax Act, 1961. 8. That as per Annexure to notice U/s

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

SH. DEVENDER KUMAR,YAMUNA NAGAR vs. ITO, WARD -1, YAMUNA NAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

SH. BALJINDER SINGH,CHANDIGARH vs. PR.CIT, CHANDIGARH -1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

SH. AMARJEET SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

INDER KAUR,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases