INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

54. Section 45 (5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/consideration (including interest under Section 28 of the 1894 Act) becomes payable/ paid under the 1894 Act at different stages

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

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

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

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

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the\nlegislature had to step

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step

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

54\nread as under:\n\"53. The scheme of Section 45(5) of the 1961 Act was inserted w.e.f. 1-4-1988\nas an overriding provision. As stated above, compensation under the L.A.Act,\n1894, arises and is payable in multiple stages which does not happen in\ncases of transfers by sale, etc. Hence, the legislature had to step