MAMTA GUPTA vs. INCOME TAX OFFICER
ITA/130/2019HC Rajasthan28 Jul 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA
Section 23(1)(A) of the LA Act from the date of award till the date of
possession as there is a gap of 3 years from the date of award to possession of
the acquired land.
18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit
that the acquired land’s potential, urban character, and intended acquisition
purpose requires