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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

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

section 199 of the Act, which is not relevant to determine nature of receipt of interest u/s 28 of the Land Acquisition Act 1894 as to whether it is a capital receipt forming part of enhanced compensation or a revenue receipt chargeable u/s 56(viii) of the Act. 4. Briefly the facts of the case are that the assessee, Shri

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

142(1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\nThe assessee's response has been examined

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

142(1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\nThe assessee's response has been examined

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

142(1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\n\nThe assessee's response has been

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

142(1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\n\nThe assessee's response has been

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

142(1) dt. 13/10/2022 was replied by letter dt. 27/10/2022. The issue involved in these proceedings under section 147/148 was with regard to following issue which was identified by the Department which issue as per said order dt. 24/03/2023 is reproduced below: 3.1 Complete description of issues (issue wise) The case of the assessee was reopened for scrutiny to verify

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, 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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. KASHMIR SINGH SANDHA,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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex