INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD
ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
14. The ld. AR also pointed out that the Hon’ble Supreme Court distinguished the statutory scheme wherein Section 28 of the LA Act relates to
compensation determination, while Section 34 of the LAAct falls within the realm of payment mechanism. Therefore, interest awarded u/s 28 is intrinsically linked with the judicial determination of compensation, and is inseparable from