BHAGWAN VITHOBA MORE,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeal is dismissed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. Pan : Azvpm7554P

TDS-1, Surat to state that interest does not fall within the ambit of expression ‘Interest’ as contemplated in section 145A

RAM LAXMANRAO MITKARI,LATUR vs. INCOME-TAX OFFICER, WARD -3, LATUR

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

145A of the Act the amount of compensation or enhanced compensation shall be taxable in the year of its receipt. Therefore, 1 direct the assessing officer to find out the exact, amount of interest received by the assessee 5 ITA.No.574/PUN/2020 Sh Ram Laxmanrao Mitkari, Latur. as a result of compensation enhanced compensation and bring only that amount

NOBLE CONSTRUCTION COMPANY,PUNE vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

section 145A, the assessee was required to\nvalue its purchases, sales and inventory by including VAT, however, same\nwas not done by the assessee. (para 4.1 of assessment order).\nv) In case of few subcontractors, the assessee has credited net amount\nafter TDS

AZIZUDDIN LATIPHODDIN KAZI L/H OF DECEASED LATIPHODDIN AJIMODDIN KAZI,LATUR vs. THE INCOME TAX OFFICER, WARD-4, LATUR

Appeal is dismissed

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

145A(b) of the Act. Learned counsel vehemently argued first of all that such an interest income carries exemption from assessment under section 96 of the Right to Fair Compensations and Transparency in Land Acquisition, Rehabilitation and Resettlement(RFCTLAAR) Act, 2013 as well as in light of the CBDT landmark circular no.36 of 2016 dated 25.10.2016 clarifying the position

REKHA KISHORE BARI,DHULE vs. ASSESSING OFFICER-NFAC, DELHI

In the result appeal of the assessee is partly allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

145A of the Act, it can be understood that said amendment w.r.t deeming the year of income and its taxation was only to counter the difficulty of taxing the interest in all the years of accrual. Whereas, said amendment was never brought to determine the year of taxability where litigation is pending. 5.17. Prayer: In view of our above submission

ANANT CHANGU MOKAL,DHATAV, KOLAD ROHA vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2341/Pun/2024 िनधा"रण वष" / Assessment Year: 2019-20 Anant Changu Mokal, V National Faceless Dhatav Midc Colony, Kokad S Assessment Centre. Roha, Roha Av S.O., Raigarh – 402116. Pan: Ahnpm1926F Appellant/ Assessee Respondent / Revenue Assessee By Ca Naina Chaurasia – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 23/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250Of The Income Tax Act, 1961; Dated 20.09.2024For Assessment Year2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Ctt(A) Nfac Erred In Law & On Facts In Confirming Addition Of Rs.1,38,86,973/- As Interest Income Received On Account Of Compulsory Land Acquisition U/S 28 Of The Land Acquisition Act, Thus

section 250of the Income Tax Act, 1961; dated 20.09.2024for Assessment Year2019-20. The assessee has raised the following grounds of appeal : “1. The learned CTT(A) NFAC erred in law and on facts in confirming addition of Rs.1,38,86,973/- as interest income received on account of compulsory land acquisition u/s 28 of the Land Acquisition Act, thus