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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, 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

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

PARAMJIT 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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page

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)

TDS on the amount of compensation and interest received thereon pursuant to judgment and award of the Land Acquisition Reference is hereby quashed and set-aside…..” in favour of the “A”. (Copy appended at page of 24-30 WS) f. Dtd. 12.09.2017 CIT vs. Chet Ram (HUF) in Civil Appeal No. 13053/2017, in favour of “A”. (Copy appended at page