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

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

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

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

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)

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. 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

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)

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

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

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

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

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

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)

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

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. 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

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

GILL & VIRK FINANCE COMPANY LIMITED,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(1), CHANDIGARH

In the result, the appeal of the Assessee stands allowed

Bench: Shri Sanjay Gargआयकरअपीलसं./Ita No.936/Chd/2024 िनधा"रणवष" / Assessment Year : 2018-19 बनाम Gill & Virk Finance The Ito, Company Limited, Ward (5)1, Sco 80-81, 3Rd Floor, Sector Chandigarh. 17-C, Chandigarh. 160017. "थायीलेखासं./Pan No: Aaacg8596L अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रतीकीओरसे/Assessee By : Sh.T.N.Singla, C.A. राज"कीओरसे/ Revenue By : Sh.Vivek Vardhan, Addl. Cit.Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 27-05-2025. उदघोषणाकीतारीख/Date Of Pronouncement : 30-05-2025 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19-07-2024 Passed By The Ld. Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi[Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2018-19. 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Cit(A) In Confirming The Additon Made By The Assessing Officer (A.O.) Of Rs. 5,46,809/-

rectification order dated 20.05.2025 passed u/s 154 shows that the Assessing Officer had not disputed regarding the plea of the Assessee that the impugned disallowances made by the CPC were not warranted while processing the return u/s 143(1) of the Act. 7. That the Assessee had rightly claimed Long Term Capital Gains

GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)

capital gains arising from the transfer of the property also d oe snot arise. Having regard to the facts and circumstances of the case, the entire receipts of Rs.2,83,94,932.00 shall be treated as revenue receipts and shall be taxed as income the assessee from other sources of the financial year relevant for the assessment year under consideration