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2015 (7) TMI 1357 - HC - Income TaxEnhanced compensation in view of an order under Section 18 of the Land Acquisition Act, 1881 - Assessee taking a contention before the CIT (Appeals) - HELD THAT:- The appeal is identical to [2014 (7) TMI 1326 - ITAT DELHI] which has been dismissed by our separate order and judgement of the even date wherein as held that admittedly the land in question was agricultural land. That has not been challenged. The compensation is, therefore, not liable to be taxed. Thus, on merits, there is no case. there is nothing that prevented the assessee from taking such a contention before the CIT (Appeals).
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