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

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

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

194A of the Income Tax Act is not applicable on the transaction on payments made under section 28 of the Land Acquisition Act, 1894, the question of obtaining PAN number from agriculturists does not arise at all. Therefore in the light of above mention provisions and facts, demand of Rs. 52,18,90,623/- for F.Y. 2012-13 is liable

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

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

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

194A of the Income Tax Act is not applicable on the transaction on payments made under section 28 of the Land Acquisition Act, 1894, the question of obtaining PAN number from agriculturists does not arise at all. Therefore in the light of above mention provisions and facts, demand of Rs. 52,18,90,623/- for F.Y. 2012-13 is liable

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 :

gain arising from compulsory acquisition of agricultural land being capital asset is exempt from tax u/s 10(37) of the Act. 7. It is submitted that where an agricultural land is acquired for public purposes by the Government, the Land Acquisition Authority (Collector) award compensation to the landowner under the Land Acquisition Act. In cases, where a landowner files reference

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

3 lO(Deh); CIT v. Anil Kumar: 335 ITR 83 (Del.); CIT v. Gabriel India Ltd.: 203 ITR 108 (Bom.)] 11. That the PCIT erred in not following the binding principle laid down by the Hon'ble Supreme Court in the case of CIT vs. Ghanshyam: 315 ITR 1 and in various other judgements squarely applicable to the facts

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

3 lO(Deh); CIT v. Anil Kumar: 335 ITR 83 (Del.); CIT v. Gabriel India Ltd.: 203 ITR 108 (Bom.)] 11. That the PCIT erred in not following the binding principle laid down by the Hon'ble Supreme Court in the case of CIT vs. Ghanshyam: 315 ITR 1 and in various other judgements squarely applicable to the facts

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

3 lO(Deh); CIT v. Anil Kumar: 335 ITR 83 (Del.); CIT v. Gabriel India Ltd.: 203 ITR 108 (Bom.)] 11. That the PCIT erred in not following the binding principle laid down by the Hon'ble Supreme Court in the case of CIT vs. Ghanshyam: 315 ITR 1 and in various other judgements squarely applicable to the facts

PRANAV SARAN,NEW DELHI vs. ACIT CIRCLE-32(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

3. Facts, in brief, are that the assessee has filed his original return of income at Rs.3,34,10,040/- on 03.08.2016. Later on, return was revised at Rs.1,70,83,650/- which was filed on 23.03.2018. The case of the assessee was selected for limited scrutiny under CASS on the following grounds :- “Sale consideration of property reported

GUILDART UNIT 2,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2018-19

194A treating these persons as separate from partners and the same also disclosed in Audit Report. 5. Interest @15% has been paid on Unsecured Loans from related parties as we were in dire need of Funds at that time and Finance was not easily available on such a short notice at that time. So we had taken funds from related

JAI BHAGWAN,VPO BADSHAHPUR,GURGAON,HR. vs. INCOME TAX OFFICER, GURGAON,HARYANA

The appeal stands allowed and the concurrent findings of the AO and CIT(A) are hereby affirmed

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrajai Bhagwan Vs. Income Tax Officer Vpo Badshahpur Income Tax Building Gurgaon Gurugram- 122001 Haryana-122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amapb8989P Appellant .. Respondent

194A and previous decisions on the issue laid down the proposition that interest received as income on delayed payment of the compensation determined under Section 28 or 31 of the Acquisition Act is a taxable event being a revenue receipt. [Ref: Para 10 of the order]. 3. The interpretation of the above judgement of the Hon'ble Supreme Court

DCIT, CIRCLE - 19(1), DELHI vs. PUNJAB NATIONAL BANK, MAHARASHTRA

In the result, appeal of assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

V. Rajakumar, Adv Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 28.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER NAVEEN CHANDRA, AM :- Page 1 of 12 ITA No. 2712 & 3039 /DEL/2024 Punjab National Bank [A.Y 2020-21] Both the above captioned cross appeals by the assessee and the Revenue are directed against the order of the NFAC, New Delhi

PUNJAB NATIONAL BANK,DELHI vs. DCIT, CIRCLE-19(1), DELHI

In the result, appeal of assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

V. Rajakumar, Adv Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 28.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER NAVEEN CHANDRA, AM :- Page 1 of 12 ITA No. 2712 & 3039 /DEL/2024 Punjab National Bank [A.Y 2020-21] Both the above captioned cross appeals by the assessee and the Revenue are directed against the order of the NFAC, New Delhi

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

v. Α. Seetharama Reddy, AIR 1963 SC 1526,\nthat under rule 27(1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though