SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR
ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
134 appeals stand disposed of, in the abovesaid terms, however, with no order as to costs”.
34. It was submitted that both the learned ADJ and the Hon’ble High
Court granted enhanced compensation under section 28 of the Land
Acquisition Act and not under section 34. Accordingly, the amount awarded under Section 28 partakes the character of compensation