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

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

54 Trueman 496 dt. 08/11/1989\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

54 Trueman 496 dt. 08/11/1989\n•\nK.S. Krishna RAO Vs CIT (SC) 54 Trueman 339 dt. 08/11/1989\n•\nBikram Singh Vs Land Acquisition Collector 89 Trueman 119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013

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

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court