NARESH KUMAR KAMBOJ,ZIRAKPUR vs. INCOME TAX OFFICER , PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg

TDS proceeding is independent of the other provisions of the Act cannot be disputed, but however, what the revenue seeks to a state is that it is for the Assessing Officer to examine as to whether the receipts in the hands of the employee is a compensation for a closure or a package received as a Voluntary Retirement settlement

SH. MARTIN EKKA S/O SH. LALSAY EKKA,PANCHKULA vs. ITO, WARD -1, PANCHKULA

In the result, the ground no

Bench: SH. SANJAY GARG (Judicial Member)

TDS proceeding is independent of the other provisions of the Act cannot be disputed, but however, what the revenue seeks to a state is that it is for the Assessing Officer to examine as to whether the receipts in the hands of the employee is a compensation for a closure or a package received as a Voluntary Retirement settlement

DAYAL SINGH,VILL FATEHPUR PO BUREWALA vs. ITO WARD-1, PANCHKULA

In the result, the ground no

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 519/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम Dayal Singh, The Ito, Vill Fatehpur Ward -1, Po Burewala Panchkula Distt.Amabla 134204 "थायी लेखा सं./Pan No: Acdps7697G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 11.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2024 Passed By The Ld. Addl. / Jcit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2017-18. 2. The Assess Ee In This Appeal H As Taken Foll Owing Groun Ds Of Appeal: 1 That In The F Acts & Circumstance Of The Case The Id. Addl/Jcit (A)-9 Mumbai Of Cit (A)( Nfac) Has Erred In Law By Placing Reliance On Judgement Of Hon'Ble Apex Court In The Case Of Maji Sinneman Vs Reddy

TDS proceeding is independent of the other provisions of the Act cannot be disputed, but however, what the revenue seeks to a state is that it is for the ITA No. 519-Chd-2024 Dayal Singh, Distt. Ambala , 12 Assessing Officer to examine as to whether the receipts in the hands of the employee is a compensation for a closure

SATINDER PAUL THROUGH L/H NEELAM SAINI,PINJORE vs. INCOME TAX OFFICER, PANCHKULA

In the result, the ground no

Bench: SH. SANJAY GARG (Judicial Member)

34 of its order which reads as under: “28. Having held so, the only other question that remains to be decided is with regard to deduction of tax at source. Section 10 of the IT Act falls in Chapter III and it deals with incomes not included in total income. Section 10 states that in computing the total income

AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS deducted, which

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS deducted, which

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS deducted, which

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS deducted, which

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS deducted, which

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS deducted, which