SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR
In the result, appeal of the assessee is allowed
ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026
Bench: Shri Rajpal Yadav & Shri Krinwant Sahay
For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 151Section 28Section 56
price during the pendency of the land acquisition proceedings.
It is a measure to offset the effect of inflation and the continuous rise in the value of properties. [See: State of Tamil Nadu and others etc. v.
L. Krishnan and others etc. - AIR 1996 SC 497]. Therefore, the amount payable under Section
