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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful

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)

j. Dtd. 19.02.2020 Mahender Pal Narang vs CBDT (Supra) against the “A”, held that the interest on enhanced compensation shall be taxable as income from other sources u/s 56(2)(viii). (Copy appended at page 40-45 of WS) k. Dtd. 02.12.2020 Ram Kishan vs ITO (5391/Del/2017) (Delhi ITAT), wherein it was held that “8. ….. Further we are also mindful