SOHAN SINGH GARCHA,LUDHIANA vs. ACIT, LUDHIANA

In the result, this appeal of the assessee is hereby allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptac.O. No. 39/Chd/2012 (In Ita No. 973/Chd/2012) "नधा"रणवष" / Assessment Years : 2006-07 Shri Sohan Lal Garcha, Vs. The Dcit, 901/2, Punjab Mata Natar, Circle Vi, बनाम Ludhiana Ludhiana

rectification order u/s 154 of the Act, the facts on the file speak itself that the second order passed by the Assessing Officer is not a valid order. The Assessing Officer subsequent to passing and serving the first undated assessment order filled in the lacunas left i.e. reproduced the contents of the relevant letters dated 23.10.2008 and 28.11.2008, filled

AMRIK SINGH BHULLAR,SANGRUR vs. ITO, WARD, SANGRUR

In the result, the appeal of the assessee is allowed for

u/s 154 of the Act was shown to be as under : “During the year under consideration, the assessee had received compensation for compulsory acquisition of his Agriculture and Commercial Land as under:- Sr. Certificate's No. Nature of Land Date of Receipt of Total TDS Net & Date compensation Deducted No Compensation Compensation (Rs.) (Rs.) . received (Rs.) 1. Agriculture

SH. SANDEEP BHARGAVA (HUF),CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No.43/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13

rectification order passed u/s 154 of the Act. He has submitted that the powers of the Assessing Officer to rectify an order u/s 154 of the Act are very limited and that this can be exercised only in case of a mistake apparent on record. That the order cannot be amended / recalled or revised on a debatable issue merely because

SH. RAJIV GARG,LUDHIANA vs. DCIT, CENTRAL CIRCLE -2, LUDHIANA

In the result, the appeal of the assessee is allowed

rectification under section 154 cannot be a reason to deny the lawful claim of the assessee where the income under the head capital gain has already been offered and brought to tax by the AO/CPC and where the said action of AO/CPC and that of the Ld. CIT(A) is upheld, the same will amount to double taxation which cannot

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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)

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases

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

rectification orders u/s 154 of the Act and granted refunds treating the interest u/s 28 of the Land Acquisition Act received as part of enhanced compensation on compulsory acquisition of agricultural land and accordingly exempt u/s 10(37) of the Act. (Copy of order u/s 154 in the case of Sh. Ajay Yadav and intimations in the cases