MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT
In the result, appeal filed by the assessee is allowed
ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr
For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263
long term capital gain, dividend income and income from business and profession.
Detailed computation income.
I am enclosing herewith the detailed computation of income at Annexure-B.
You are requested to explain if the interest received on enhanced compensation has been offered to tax under the head 'income from other sources' as per the section 56(2)(viii) r.w.s. 145B
