PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

65 years, Near Telephone Tower, Baster Road, P.O., P.S. and Tahsil Dhamtari, District Dhamtari (C.G.) - 493773, PAN: ACHPA6904A ... Appellant versus The Income-tax Officer, Ward, Income-tax Office, Harna Bandha, Dhamtari, District Dhamtari (C.G.) ... Respondent For Appellant : Mr. S. Rajeswara Rao, Advocate. For Respondent : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhari, Standing Counsel for the Income

MAMTA GUPTA vs. INCOME TAX OFFICER

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