SH. ARVAIL SINGH,SIRSA vs. PCIT, 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)

capital receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed