INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

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

34 compensates for delay; however, in view of the express provisions of section 145B and section 56, such interest is an enhanced compensation under section 28 of the LA Act is chargeable to tax upon receipt basis. It was observed that the assessee’s revised return disclosed a lower income while claiming refund based on the TDS

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

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

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

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

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

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

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

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

34\ncompensates for delay; however, in view of the express provisions of section\n145B and section 56, such interest is an enhanced compensation under\nsection 28 of the LA Act is chargeable to tax upon receipt basis. It was\nobserved that the assessee's revised return disclosed a lower income while\nclaiming refund based on the TDS