Pawan Kumar vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal has been filed by the assessee, Pawan Kumar, against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi dated 26.10.2023 for the Assessment Year 2018-19. None appeared on behalf of the assessee from the date of first posting on 27.03.2024 and subsequently several hearing dates were given but none appeared on behalf of the assessee. The Tribunal proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.…

Legal Issues

• 1. Compensation received under section 28 of the Land Acquisition Act and its taxability under section 56(2)(vii) r.w.s. 57 (4) of the Income-tax Act, 1961.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

Similar Judgements

• Sh. Mange Ram Vs. Pr. Commissioner of Income Tax, Faridabad

  Delhi Bench benchAY 2017-18Allowed

• Sh. Mahender vs. Income Tax Officer, Ward-1, Hisar

  Delhi Bench benchAY 2020-21Allowed

• Alaknanda Associates vs. Asstt. Director of Income-tax

  Delhi Bench benchAY 2019-20Partly Allowed

• Shri Jagpal Vs. The PCIT

  Delhi 'C' Bench benchAY 2018-19Dismissed

• Shastri Lal Vs Income Tax Officer, Ward-4(1), Gurgaon

  Delhi Bench benchAY 2018-19Allowed

• Krishan Kumar Yadav Vs Income Tax Officer, Ward-2, Rewari, Haryana