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.

section 28 is rightfully viewed as an integral part of the compensation amount and should not be subjected to regular income tax treatment. Also submitted that it was an agricultural land on which the compensation has been awarded by the court, and secondly, the interest received on enhanced compensation u/s 28 of the Land Acquisition Act is Vijay Singh Chauhan

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

28 of 61 will render the assessment null and void and without jurisdiction as held in Dina NathHemraj v. CIT [1927] 2 ITC 304 (All) which has been referred to and in no way disapproved in Teomal's case [1959]36ITR9(SC). Once the ITO fails to follow the statutory course prescribed before assessment, it can be said, he misses

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

28 of 61 will render the assessment null and void and without jurisdiction as held in Dina NathHemraj v. CIT [1927] 2 ITC 304 (All) which has been referred to and in no way disapproved in Teomal's case [1959]36ITR9(SC). Once the ITO fails to follow the statutory course prescribed before assessment, it can be said, he misses

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

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

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

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

HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

TDS certificates\nissued for FY 16-17 on sample basis, are enclosed as Enclosure-IV.\nThus, our submission is that, the entire collection expenditure, including provision\nmade for the purpose of business and services rendered by collection vendors\nduring the year 2016-17. is allowable as business expenditure to the assessee.\nTherefore, the question disallowance or making any addition

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

TDS of Rs.190360 has been made by it.Thus it is clear that the payment is made for the use of infrastructure and support services rendered by the assessee. The assessee cannot claim that it is authorized agency for running of NSDC course and thus the argument that its courses are approved by government authorities are factually incorrect. 7.2 The assessee

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

In the result, appeal of the assessee is allowed

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

2)(viii) and 57(iv), the nature of interest under 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

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

TDS payable 43,63,060 - 43,63,060 formula and failed to took factor of Rs. 10, and if said factor would have been taken, 8,53,059 8,75,737 8,53,059 the value of assessee’s share would have Other been Rs. 70 (even going by the method so Current applied by learned AO) Liabilities

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

TDS payable 43,63,060 - 43,63,060 formula and failed to took factor of Rs. 10, and if said factor would have been taken, 8,53,059 8,75,737 8,53,059 the value of assessee’s share would have Other been Rs. 70 (even going by the method so Current applied by learned AO) Liabilities

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

28. It is argued by Mr. Deepak Chopra for the revenue that there is a significant difference between the language of the old Income Tax Act (of 1922) and the present one. Highlighting that the old Act made no distinction between approved and unapproved funds, it was argued that such a differentiation has been made under the 1961 Act. Therefore

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

28. It is argued by Mr. Deepak Chopra for the revenue that there is a significant difference between the language of the old Income Tax Act (of 1922) and the present one. Highlighting that the old Act made no distinction between approved and unapproved funds, it was argued that such a differentiation has been made under the 1961 Act. Therefore

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

28. It is argued by Mr. Deepak Chopra for the revenue that there is a significant difference between the language of the old Income Tax Act (of 1922) and the present one. Highlighting that the old Act made no distinction between approved and unapproved funds, it was argued that such a differentiation has been made under the 1961 Act. Therefore

INCOME TAX OFFICER, PANIPAT vs. DINESH KAUSHIK, PANIPAT

In the result, appeal of the assessee is allowed

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

2)(viii) and 57(iv), the nature of interest under 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

RAJ SINGH ,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

2)(viii) and 57(iv), the nature of interest under 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

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”).

2)(viii) and 57(iv), the nature of interest under 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

SANJAY,GURGAON vs. ITO,WARD 4(1)-GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 5952/Del/2025 : Asstt. Year : 2016-17 Sanjay Vs Income Tax Officer, C/O Ca, M. R. Sahu, Ward-4(1), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-122050 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Eqsps3018G Assessee By : Sh. M. R. Sahu, Ca & Sh. Sudhir Yadav, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

2)(viii) and 57(iv), the nature of interest under 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

RAJPAL,JHAJJAR vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT UNIT

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

2)(viii) and 57(iv), the nature of interest under 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

AMIT SHARMA,GURUGRAM vs. ITO WARD 1(1), GURUGRAM

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

2)(viii) and 57(iv), the nature of interest under 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

JILE SINGH,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

2)(viii) and 57(iv), the nature of interest under 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