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

In the result, appeal of the assessee is allowed

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.

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

MAWASI,HARYANA vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Delay of 111 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 ITA No. 5020/Del./2025 Mawasi 4. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness

GANGA BISHAN,GURGAON vs. ITO WARD 1(3), GURGAON

In the result, appeal of the assessee is allowed

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

Delay of 1 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 ITA No. 2179/Del./2025 Ganga Bishan 4. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness

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

Delay of 339 days in filing the asseessee’s instant appeal is condoned in larger interest of justice and 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

SHASTRI LAL,GURGAON vs. ITO WARD -4(1), GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godara

145A were brought on the statute to nullify the effect of Hon'ble Supreme Court's ruling in the case of Rama Bai and not Ghanshyam HUF. Moreover, it is brought to our notice by the Ld. AR that the decision in Ghanshyam HUF was pronounced in July, 2016 and the Finance Bill proposing amendment to section 56 was laid

NITIN KUMAR,SAHARANPUR vs. ITO, WARD 3(3)(5), SAHARANPUR

In the result appeal of the assessee is allowed

delayed of 161 days in filing appeal is hereby condoned and appeal is admitted for hearing. 4. The sole ground raised by the assessee is that the ld. CIT(A) has erred in law and facts in confirming the addition of Rs. 20,07,526/- being 50% of interest on enhance compensation on compulsory acquisition of agricultural land received

PRINCIPAL COMMISSIONER OF INCOME TAX 4 vs. M/S NATIONAL FERTILIZERS LTD

condone the delay, for the reasons recorded hereafter i.e., that no substantial question of law arises for our consideration. 5. The application is disposed of in the aforesaid terms. ITA 355/2023 1/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above

PRINCIPAL COMMISSIONER OF INCOME TAX 4 vs. MS NATIONAL FERTILIZERS LTD

condone the delay, for the reasons recorded hereafter i.e., that no substantial question of law arises for our consideration. 5. The application is disposed of in the aforesaid terms. ITA 357/2023 & 6. The above-captioned appeal concerns Assessment Year (AY) 2012-13. 7. This appeal assails the order dated 17.08.2021 passed by Income Tax ITA 357/2023 1/3 This

PRINCIPAL COMMISSIONER OF INCOME TAX 4 vs. MS NATIONAL FERTILIZERS LTD

condone the delay, for the reasons recorded hereafter i.e., that no substantial question of law arises for our consideration. 5. The application is disposed of in the aforesaid terms. ITA 356/2023 1/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above

BIJENDRA KUMAR,NOIDA vs. DCIT, INCOME TAX OFFICE, NOIDA

Appeal is allowed

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

Delay of 369 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 ITA No. 4285/Del./2025 Bijendra Kumar 4. It emerges during the course of hearing that the sole substantive issue between the parties is that of correctness