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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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

194A by the Land Acquisition Officer while making payment of interest under section 28 of the Land Acquisition Act. This assumption is also incorrect. No tax was deducted at source by the Land Acquisition Officer while disbursing the interest income to the assessee.  Once an issue has been examined during reassessment proceedings and the Assessing Officer, after due application

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)

194A of the Income Tax Act, interest amounting to Rs. 8,91,265/- after allowing deduction @ 50% u/s 57(iv) of the Act, has not been brought to tax by the AO" is based on factually incorrect assumption, incorrect application to the provisions of law and therefore untenable. 8. That the learned Principal Commissioner of Income Tax has erred both