ANVAR ALI POOLAKKODAN,MALAPPURAM vs. ITO WARD 1 & TPS, TIRUR, TIRUR
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
ITA 614/COCH/2022[2015-2016]Status: DisposedITAT Cochin30 Mar 2023AY 2015-2016
Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2015-16 Shri Anvar Ali Poolakkodan, The Income Tax Poolakkodan House, Officer, Randathani (Po), Ward – 1 & Tps, Malappuram District – Tirur. 676 510. Vs. Pan: Bctpp4669J Appellant Respondent Assessee By : Shri K Kittunair, Advocate : Smt J M Jamuna Devi, Sr. Revenue By Ar Date Of Hearing : 11-01-2023 Date Of Pronouncement : 30-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 22.03.2022 Passed By Nfac, Delhi For A.Y. 2015-16 On Following Grounds Of Appeal:
For Appellant: Shri K Kittunair, Advocate
Section 10(37)Section 143(1)Section 145ASection 147Section 148Section 28Section 57
145A(b) of the act. In support of this, we refer and rely on section 28 of the Land Acquisition act,
1894 that reads as under:
“Section 28
'Collector may be directed to pay interest on excess compensation - If the sum which, in the opinion of the Court, the Collector ought to have awarded as compensation is in excess
