SUNDEEP KAPILA,HIMACHAL PRADESH vs. ADDITIONAL COMMISSIONER CENTRAL, CHANDIGARH

In the result, all the appeals filed by the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 275(1)(c), the relevant date is the date of reference by the Assessing Officer, i.e., 26.06.2023, and therefore the last permissible date for passing the penalty order was 31.12.2023. Since the order was passed on 28.02.2024, it is clearly beyond the prescribed limitation. 17. On the other hand, the Revenue argued that the limitation should be reckoned from

SUNDEEP KAPILA,HIMACHAL PRADESH vs. ADDITIONAL COMMISSIONER CENTRAL, CHANDIGARH

In the result, all the appeals filed by the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 275(1)(c), the relevant date is the date of reference by the Assessing Officer, i.e., 26.06.2023, and therefore the last permissible date for passing the penalty order was 31.12.2023. Since the order was passed on 28.02.2024, it is clearly beyond the prescribed limitation. 17. On the other hand, the Revenue argued that the limitation should be reckoned from

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

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

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

1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that

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

1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

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

1-4-2004, the receipt of\nenhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

1-4-2004, the receipt of\nenhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\n16. The Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

1-4-2004, the receipt of\nenhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\"\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

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

1-4-2004, the receipt\nof enhanced compensation under section 45(5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based