BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2,687 results for “TDS”+ Section 28clear

Sorted by relevance

Delhi2,687Mumbai2,652Bangalore1,300Chennai866Kolkata507Hyderabad357Ahmedabad325Jaipur218Karnataka212Pune208Indore197Patna195Chandigarh191Raipur168Cochin88Visakhapatnam76Nagpur74Lucknow72Rajkot64Surat50Ranchi44Guwahati27Cuttack26Amritsar23Jodhpur22Agra20Telangana20Dehradun14SC12Kerala11Calcutta10Jabalpur8Allahabad7Panaji6Rajasthan3Uttarakhand2Orissa2Punjab & Haryana1Varanasi1

Key Topics

Section 143(3)57Addition to Income54TDS42Section 143(2)36Disallowance35Deduction35Section 20123Section 92C22Section 26322Section 40

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

The appeal of the assessee is hereby dismissed

ITA 2561/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

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.

For Appellant: Sh. Naveen Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(37)Section 143(2)Section 28Section 34

Section 28A of the Land Acquisition Act in the case of the appellant that out of total amount of Rs.17,28,12,920/- paid by NOIDA authority, tax has been deducted (TDS

Showing 1–20 of 2,687 · Page 1 of 135

...
19
Section 201(1)19
Section 14317

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

In the result, the appeal of the assessee is dismissed

ITA 1180/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Nov 2024AY 2019-20

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 :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

28 of the Act of 1894 forms part of the compensation and not interest, the second respondent was not justified in deducting tax at source under section 194A of the IT Act in respect of such amount. The petitioner is, therefore, entitled to refund of the amount wrongly deducted under section 194A of the I.T. Act. 11. Reliance has also

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

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

ITA 41/DEL/2021[2012-13]Status: DisposedITAT Delhi22 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

TDS for this amount. 12. When the provisions of section 194A of the Income Tax Act is not applicable on the transaction on payments made under section 28

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

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

ITA 39/DEL/2021[2010-11]Status: DisposedITAT Delhi22 Mar 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

TDS for this amount. 12. When the provisions of section 194A of the Income Tax Act is not applicable on the transaction on payments made under section 28

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

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

ITA 40/DEL/2021[2011-12]Status: DisposedITAT Delhi22 Mar 2022AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

TDS for this amount. 12. When the provisions of section 194A of the Income Tax Act is not applicable on the transaction on payments made under section 28

ITO, WARD-1(1), FARIDABAD, FARIDABAD vs. CHAMAN, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 2774/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

Section 147Section 250(4)

TDS amounting to Rs. 12,17,986/- was deducted on the interest on enhanced compensation received by the appellant. The same is reflecting in Form 26AS. Copy of said Form is attached as Annexure-5. Since interest on enhanced compensation, by virtue of section 28

SH. NITYA NAND,,GURGAON vs. ITO, GURGAON

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 6508/DEL/2016[2013-14]Status: DisposedITAT Delhi30 Jan 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2013-14

Section 10Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 271(1)Section 28Section 44ASection 56(2)(viii)Section 89

TDS. 2. Briefly stated facts of the case are that the assessee filed return of income on 31/03/2014, declaring income of ₹ 3,84,480/- including presumptive income of ₹ 2,45,000/- under section 44AE of the Income-tax Act, 1961 (in short ‘the Act’). In the return of income, interest received of ₹ 83,68,370/- on enhanced compensation for agricultural

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

ITA/194/2004HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 194Section 201Section 201(1)Section 271

Section 273-B of the Act? 28. It was urged by Mr.Ajay Vohra, learned Senior Advocate appearing for the Appellant that there was no failure to deduct TDS

INCOME TAX OFFICER, PANIPAT vs. DINESH KAUSHIK, PANIPAT

In the result, appeal of the assessee is allowed

ITA 5753/DEL/2024[2018-19]Status: DisposedITAT Delhi05 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat Vpo Baljattan, Panipat, Haryana Pan: Awjpk9483E (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145BSection 263Section 28Section 45(5)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

NISHANT CHOUDHARY,FATEHABAD vs. ITO, WARD-1, FATEHABAD

Appeal is allowed in above terms

ITA 2863/DEL/2019[2015-16]Status: DisposedITAT Delhi05 Dec 2024AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/O Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (Appellant) (Respondent) Pan No. Aempc0965Q Assessee By : Sh. Raj Kumar, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Order Of Cit(A)-5, Ludhiana Dated 13.02.2019 In Case No. 255/Rot/It/Cit(A)-5/Ldh/2018-19, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Raj Kumar, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 1Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 145B(1)Section 263Section 28

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon’ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon’ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

MULKH RAJ MEHTA AND SONS HUF,HISAR vs. PR. CIT, ROHTAK

Appeal is allowed in above terms

ITA 2406/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Dec 2024AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons Huf, Vs Pr. Cit, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Aaihm9927L Assessee By : Sh. Mahfuzur Rahman, Ca & Sh. Surajh Bhan Nain, Adv. Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 10.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Order Of Pcit, Rohtak Dated 18.03.2024 In Din & Order No. Itba/Rev/F/Rev5/2023-24/1062878615(1), In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Mahfuzur Rahman, CA &For Respondent: Sh. B. S. Anand, Sr. DR
Section 143(1)(a)Section 143(3)Section 145B(1)Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon’ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon’ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

MAHENDER MALIK,HISAR vs. ITO,WARD -(1), HISAR

In the result, appeal of the assessee is allowed

ITA 5586/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Sh. Mahender Malik, Vs. Income Tax Officer, 388, Satroad Khurad, Near Ward-1, Adarsh High School, Hisar Hisar Pan: Bitpm5341N (Appellant) (Respondent) Assessee By Ms. Karishma Rathore, Adv. Sh. Mayank Patawari, Adv. Department By Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 29.01.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1069269047(1), Dated 30.09.2024 Involving Proceedings Under Section 154 Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In The Assessee’S Condonation Averments, Delay Of 3 Days In Filing Of The Instant Appeal Is Condoned In Light Of Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 Itr 471 (Sc). 3. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities’ Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 4. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only.

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

LAKHI RAM,GURUGRAM vs. ITO WARD 1(4) GURGAON, GURUGRAM

In the result, appeal of the assessee is allowed

ITA 2028/DEL/2024[2019-20]Status: DisposedITAT Delhi05 Jan 2026AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 2028/Del/2024 : Asstt. Year: 2019-20 Lakhi Ram, Vs Income Tax Officer, House No. 70, Village- Dhanwapur, Ward-1(4), Daultabad, Gurugram, Gurugram, Haryana-122001 Haryana-122001 (Appellant) (Respondent) Pan No. Awzpr6814L Assessee By : None Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 05.01.2026 Date Of Pronouncement: 05.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1061566876(1) Dated 27.02.2024, In Proceedings U/S 144 R.W.S. 142(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

VINOD,FARIDABAD vs. PCIT, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

SUKHBIR SINGH,BAHADURGARH, HARYANA vs. INCOME TAX OFFICER WARD 68(5), DELHI

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

DEVINDER KUMAR,FARIDABAD vs. PRINCIPAL COMMISSIONER, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

RAMAVTAR,REWARI vs. ITO, REWARI, REWARI

In the result, appeal of the assessee is allowed

ITA 140/DEL/2026[2020-21]Status: DisposedITAT Delhi10 Feb 2026AY 2020-21

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”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

SANAKARI,VILLAGE BHOODA NOIDA vs. WARD 3(4) SECTOR 24 NOIDA, NOIDA

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

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

In the result, appeal of the assessee is allowed

ITA 170/DEL/2026[2014-15]Status: DisposedITAT Delhi10 Feb 2026AY 2014-15

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”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

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

In the result, appeal of the assessee is allowed

ITA 229/DEL/2026[2020-21]Status: DisposedITAT Delhi10 Feb 2026AY 2020-21

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”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS