M/S GANESH DASS HUF,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)

ab initio and without jurisdiction, the same cannot be revised under section 263 of the Act. In other words, proceedings under section 263 cannot be initiated against an order which is itself non est, and therefore, the assumption of jurisdiction by the Ld. PCIT under section 263 is bad in law and liable to be quashed

SH. KASHMIR SINGH SANDHA,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)

ab initio and without jurisdiction, the same cannot be revised under section 263 of the Act. In other words, proceedings under section 263 cannot be initiated against an order which is itself non est, and therefore, the assumption of jurisdiction by the Ld. PCIT under section 263 is bad in law and liable to be quashed

DHUNI CHAND HUF,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)

ab initio and without jurisdiction, the same cannot be revised under section 263 of the Act. In other words, proceedings under section 263 cannot be initiated against an order which is itself non est, and therefore, the assumption of jurisdiction by the Ld. PCIT under section 263 is bad in law and liable to be quashed

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, 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)

ab initio and without jurisdiction, the same cannot be revised under section 263 of the Act. In other words, proceedings under section 263 cannot be initiated against an order which is itself non est, and therefore, the assumption of jurisdiction by the Ld. PCIT under section 263 is bad in law and liable to be quashed

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, 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)

ab initio and without jurisdiction, the same cannot be revised under section 263 of the Act. In other words, proceedings under section 263 cannot be initiated against an order which is itself non est, and therefore, the assumption of jurisdiction by the Ld. PCIT under section 263 is bad in law and liable to be quashed

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case

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)

capital gains arising from compulsory acquisition of agricultural land. Interest on enhanced compensation is statutorily classified as “income from other sources” and therefore falls outside the scope of section 10(37). The Assessing Officer erred in not examining this basic legal distinction, resulting in incorrect allowance of exemption. 29. The learned DR submits that this is not a case