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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

BIMLA DEVI,JAGADHRI 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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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)

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

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

revision proceedings u/s 263 were initiated by issuing SCN on 02.02.2023 alleging that the interest on enhanced compensation claimed as exempt is taxable u/s 56(2)(viii) and for this, the Ld. PCIT placed reliance on Mahender Pal Narang vs CBDT (423 ITR 13) (P&H HC), wherein it was held that “13…interest received on compensation or enhanced compensation

SH. ARVAIL SINGH,SIRSA vs. PCIT, 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)

revision u/s 263 of the Act has been laid on 15-15.4 ii) the bedrock of receipt of the proposal from the learned Assessing Officer (placed at page 465 – 468 of Paper Book), which vitiates the action u/s 263 of the Act. iii) That on the date of order of assessment passed u/s

SH. PARAMJEET SINGH,SIRSA vs. PCIT, 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)

revision u/s 263 of the Act has been laid on 15-15.4 ii) the bedrock of receipt of the proposal from the learned Assessing Officer (placed at page 465 – 468 of Paper Book), which vitiates the action u/s 263 of the Act. iii) That on the date of order of assessment passed u/s