VIJAY SINGH CHAUHAN,NOIDA vs. ITO,WARD-2(5), NOIDA

The appeal of the assessee is hereby dismissed

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishravijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. Pan No: Aeipc4637E Appellant Respondent Assessee By : Sh. Naveen Kumar, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 26.09.2025 Order Per Sudhir Pareek, Jm: The Aforetitled Appeal Has Been Preferred Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter, In Short, ‘Cit(A)’] Dated 17.07.2023 For Ay 2015-16, By Which Appeal Of The Assessee Was Dismissed.

145A is reproduced below: "Interest received by appellant as compensation/enhanced compensation as the case may be shall be deemed to be the income of the year in which it is received." Section 57(iv) allows deduction of 50% of the income referred to in section 56(2)(viii). Hence, there is no distinction mentioned in the Act with respect

JAGMAL SINGH THROUGH LEGAL HEIR SATISH KUMAR,GURGAON vs. ITO, WARD- 2(2), GURGAON

The appeals of the revenue are dismissed

Bench: Shri N. K. Saini & Ms Suchitra Kamblejagmal Singh Vs Ito Village Khoh, Vpo Manesar, Gurgaon Ward-2(2) Gurgaon, Gurgaon Haryana Cphps0368P (Appellant) (Respondent)

TDS-1- Surat [2016] 70 taxmann.com 45 (Gujarat), the Hon'ble Gujarat High Court had to deal with the nature of the interest awarded u/s.28 of the Land 4 Acquisition Act, 1894. The facts of the case before the Hon'ble Gujarat High Court was that the petitioner's agricultural lands came to be acquired under the provisions

MANGEJ BAI,GURGAON vs. ITO WARD-1, BHIWANI

In the result, all the appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

TDS-1-Surat [2016] 70 taxmann.com 45 (Gujarat), the Hon'ble Gujarat High Court had to deal with the nature of the interest awarded u/s.28 of the Land Acquisition Act, 1894. The facts of the case before the Hon'ble Gujarat High Court was that the petitioner's agricultural lands came to be acquired under the provisions

OM WATI,GURGAON vs. ITO WARD -01, BHIWANI

In the result, all the appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

TDS-1-Surat [2016] 70 taxmann.com 45 (Gujarat), the Hon'ble Gujarat High Court had to deal with the nature of the interest awarded u/s.28 of the Land Acquisition Act, 1894. The facts of the case before the Hon'ble Gujarat High Court was that the petitioner's agricultural lands came to be acquired under the provisions

RAMESH BAI,GURGAON vs. ITO WARD -01, BHIWANI

In the result, all the appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

TDS-1-Surat [2016] 70 taxmann.com 45 (Gujarat), the Hon'ble Gujarat High Court had to deal with the nature of the interest awarded u/s.28 of the Land Acquisition Act, 1894. The facts of the case before the Hon'ble Gujarat High Court was that the petitioner's agricultural lands came to be acquired under the provisions

VEDANTA LTD (EARLIER KNOWN AS STERLITE INDUSTRIES (INDIA) LTD.),GURGAON vs. ACIT, CIRCLE- 26(1), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishivedanta Ltd. Vs. Acit, (Earlier Known As Sterlite Circle-26(1), Industries (India) Ltd,) New Delhi Core-6, 3Rd Floor, Scope Complex, 7, Lodhi Road, New Delhi Pan: Aaccs7101B (Appellant) (Respondent)

TDS claim of the Appellant despite having specifically recorded that the AO had not made any observations in this regard. 11. That on facts and circumstances of the case and in law, the CIT(A) erred in confirming the action of the AO of levying interest under Section 234B and 234C of the Act 12. That on facts and circumstances

ASHOK KUMAR DHINGRA ,GURGAON vs. ACIT CIRCLE-1(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

145A(b) and Section 56(2) (viii) would be that any interest received on compensation or on enhanced compensation shall be taxable under the head 'income from other sources' in the year of receipt. 20. However, by Section 27 of the 2009 Act, a new clause (iv) in Section 57 has been inserted w.e.f. 01.04.2010 which lays down that

SATISH KUMAR DHINGRA ,HARYANA vs. ACIT CIRCLE-4(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

145A(b) and Section 56(2) (viii) would be that any interest received on compensation or on enhanced compensation shall be taxable under the head 'income from other sources' in the year of receipt. 20. However, by Section 27 of the 2009 Act, a new clause (iv) in Section 57 has been inserted w.e.f. 01.04.2010 which lays down that

SUBHASH CHAND DHINGRA ,GURGAON vs. ACIT CENTRAL CIRCLE-3(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

145A(b) and Section 56(2) (viii) would be that any interest received on compensation or on enhanced compensation shall be taxable under the head 'income from other sources' in the year of receipt. 20. However, by Section 27 of the 2009 Act, a new clause (iv) in Section 57 has been inserted w.e.f. 01.04.2010 which lays down that

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

145A of the I.T. Act. The first respondent - Income Tax Officer was therefore not justified in refusing to grant the Act. The first respond 197 of the 1.T. Act to the petitioner for non-deduction of tax at source, in asmuchas, the petitioner for non-deduction of tax at source, in as much as the petitioner is not liable

VIJAY KUMAR,NEW DELHI vs. INCOME TAX OFFICER, WARD-29(1), MINTO ROAD NEW DELHI

In the result, appeal of the assessee is allowed

145A, Section\n145B, Section 56(2)(viii) and Section 57(iv) by the Finance (No.2) Act,\n2009 w.e.f. 01.04.2010 does not change the character of interest\nunder Section 28 of the Land Acquisition Act granted by the court\nfrom 'capital receipt' forming part of enhanced compensation as\nenvisaged in Section 45(5) of the Act to 'revenue receipt' chargeable

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

section 145A were not applicable as the assessment year under consideration was 1995-96. In view of the detailed discussion supra with reference to the applicability of section 145A to the year in question, there can be no escape from valuation of purchase, sale and inventories under the inclusive method. We, therefore, direct the AO to recast Profit and loss

DAYA RAM SUKHALA (HUF),ROHTAK vs. ITO WARD-3, ROHTAK

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Income Tax Officer Shri Daya Ram Shukla (Huf) Ward-3 83A/22, Kishan Pura, Zila Parishad Building Rohtak- 124001 Rohtak Haryana Haryana Pan: Aaihd7643E (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Ravi Kant Chaudhary, Sr. Dr

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable

BADAM SINGH SUKHALA (HUF),ROHTAK vs. I T O WARD -3 , ROHTAK

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Income Tax Officer Badam Singh Shukla (Huf) 83 C 22, Ran Singh Lane, Ward-3 Kishan Pura Zila Parishad Building Rohtak-124001 Rohtak Haryana Haryana Pan: Aajhb4611H (Appellant) (Respondent) Assessee By Sh. Manoj Kumar, Ca Department By Sh. Ravi Kant Chaudhary, Sr. Dr

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable

RAMAVTAR,REWARI vs. ITO, REWARI, REWARI

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 140/Del/2026 : Asstt. Year: 2020-21 Ramavtar, Vs Income Tax Officer, C/O Anu Jain & Company, Ward-1(3), 272-R, First Floor, Near Palika Near Hindu High School, Complex, Model Town, Rewari, Model Town, Rewari, Haryana-123401 Haryana-123401 (Appellant) (Respondent) Pan No. Apdpa0001R Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083470019(1) Dated 09.12.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable

SATENDER KUMAR,SARITA VIHAR vs. INCOME TAX OFFICER, CIVIC CENTRE

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 229/Del/2026 : Asstt. Year: 2020-21 Satender Kumar, Vs Income Tax Officer, 56, Ali Village, Sarita Vihar, Ward-28(1), New Delhi-110076 New Delhi-110001 (Appellant) (Respondent) Pan No. Afxpk4995C Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082434098(1) Dated 10.11.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable

BRAHAM DUTT VASHIST,GURGAON vs. ITO-WARD -1(3),GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 170/Del/2026 : Asstt. Year: 2014-15 Braham Dutt Vashist, Vs Income Tax Officer, C/O Ca M. R. Sahu, Ward-1(3), H. No. 651, 1St Floor, Sector-10A, Gurgaon-122001 Near G. D. Goenka Public School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Affpv0127D Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083989454(1) Dated 23.12.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act granted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable

DAULAT RAM,REWARI vs. ITO, REWARI (JAO), REWARI

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Daulat Ram, Vs. Income Tax Officer, C/O- Anu Jain & Co., First Rewari (Jao) Floor, Near Palika Complex, Model Town, Rewari Pan: Avppr6711D (Appellant) (Respondent) Assessee By None Department By Sh. Monoj Kumar, Sr. Dr

145A, section 145B, section 56(2)(viii) and section 57(iv) by the Finance (No.2) Act, 2009 w.e.f. 01.04.2010 does not change the character of interest under section 28 of the Land Acquisition Act gran ted by the court from 'capital receipt' forming part of enhanced compensation as envisaged in section 45(5) of the Act to 'revenue receipt' chargeable