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

143(2) and\n142(1) were issued calling for details.\n5. In response, the assessee submitted that he had received enhanced\ncompensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar\n(HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It\nwas explained that the original award was passed on 31.03.2008,\nsubsequently enhanced by the Additional District Judge

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)

1. Total Income as per original return of Rs. 2,72,79,780/- income filed on 27.09.2018 2. Variation Rs. NIL 3. Total Income: Rs. 2,72,79,780/- [5] Assessed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961. Interest charged u/s 234A, 234B & 234C of the Income Tax Act, as applicable. The calculation sheet

SUBHASH CHANDER GUPTA, H.NO. 16528 VISHNU COLONY, RALIWAY ROAD, KURUKSHETRA,HARYANA vs. JOINT COMMISSIONER OF INCOME TAX, KURUKSHETRA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

TDS liability on behalf of trust and amount of Rs. 4,42,520/- is outstanding against his name as it was paid to him in advance. Further, there is also a reference to various entries such as: Entry standings in the Balance Sheet as white amount: 1) Abhinav Gupta 17250/- 2) Arun Gupta 226056/- 3) Rama Gupta 675322/- 4) Subash

SUBHASH CHANDER GUPTA, H.NO. 1652 8 VISHNU COLONY, RAILWAY ROAD, KURUKSHETRA,HARYANA vs. ITO WARD-3, KURUKSHETRA, HARYANA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

TDS liability on behalf of trust and amount of Rs. 4,42,520/- is outstanding against his name as it was paid to him in advance. Further, there is also a reference to various entries such as: Entry standings in the Balance Sheet as white amount: 1) Abhinav Gupta 17250/- 2) Arun Gupta 226056/- 3) Rama Gupta 675322/- 4) Subash

SHRI KARAN JEET SINGH,SIRSA vs. DCIT/ACIT- INT.TAX,, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other sources whereas the same is part of enhanced compensation. The 8 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022 revisional authority rejected the application under section 264 on 30.1.2019. It was in this

SHRI KABAL JEET SINGH,SIRSA vs. DCIT/ACIT-INT.-TAX,, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other sources whereas the same is part of enhanced compensation. The 8 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022 revisional authority rejected the application under section 264 on 30.1.2019. It was in this

SH. AMRISH SINGH,SIRSA vs. DCIT/ACIT, INT. TAX., GURGAON.

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other sources whereas the same is part of enhanced compensation. The 8 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022 revisional authority rejected the application under section 264 on 30.1.2019. It was in this

SH. AMRISH SINGH,SIRSA vs. ACIT/DCIT- INT. TAX, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other sources whereas the same is part of enhanced compensation. The 8 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022 revisional authority rejected the application under section 264 on 30.1.2019. It was in this

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

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

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

143(2) and 142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

143(3) is running into 17 pages,\nwhere ld. AO has taken note of the assessee's activities and\nthereafter accepted them as genuine. According to the ld.\nCounsel for the assessee, there is no change in the activities.\nRight from its inception, it has been enjoying the benefit of\nregistration under Section 12A.There was no doubt qua the\ncharitable

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

143(2) and\n142(1) were issued calling for details.\n5. In response, the assessee submitted that he had received enhanced\ncompensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar\n(HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It\nwas explained that the original award was passed on 31.03.2008,\nsubsequently enhanced by the Additional District Judge