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Shri Raj Kumar Tewatia Versus The Commissioner of Income Tax, N.H. IV, Faridabad

2016 (5) TMI 143 - PUNJAB AND HARYANA HIGH COURT

Acquisition of agricultural lands acquired by the Haryana Urban Development Authority (HUDA) - appellant received enhanced compensation and interest - ITAT enhanced compensation again in the status of 'individual' even when the return was filed in the status of 'HUF' - Held that:- After hearing learned counsel for the parties, we find that the issue arising in this appeal raises mixed question of law and fact and, therefore, it is required to be remanded to the Tribunal to decide afresh in view .....

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. B.M. Monga, Advocate For The Respondent : Mr. Tajender K. Joshi, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 12.12.2008 (Annexure A-11) passed by the Income Tax Appellate Tribunal, Delhi Bench G , New Delhi (hereinafter referred to as the Tribunal ) in ITA No. 1956/Del/2007 for the assessment year 2000-01, claiming the following substantial questions of law:- (i) Whet .....

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the facts and circumstances of the case the Tribunal is legally correct in holding that the CIT(A) should have declined to admit additional grounds, even when the assessment framed in the status of 'Individual' is null and void as per law? (iii) Whether the Tribunal was legally correct in ignoring the judgment of a coordinate Bench in the case of the appellant for assessment year 2001-02 admitting the ground/plea with regard to assessment having been framed in wrong status affecting the .....

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he Tribunal misdirected itself in law as well as on facts in recording its conclusion based on irrelevant findings while reversing the order of the CIT(A)? (vi) Whether the impugned order passed by the Tribunal is perverse, contrary to judicial discipline and institutional integrity and as a result of non application of correct principles of law to factual position emerging from the material on record? 2. The facts, in short, necessary for adjudication of the instant appeal as narrated therein a .....

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turn of income was not filed. However, the return of income in the status of individual was filed by the assessee for the assessment year 2000-01 on 14.6.2000 under Section 139(1) of the Act. The Assessing Officer issued a notice dated 7.2.2002 under Section 142(1) of the Act to the effect that since the appellant had received the enhanced compensation from HUDA, he should file return of income for the assessment year 2000-01 which the assessee did on 25.2.2002. In the computation of income, it .....

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rein that the award of enhanced compensation is disputed in appeal before this Court. The Assessing Officer vide assessment order dated 23.12.2002 (Annexure A-1) assessed the enhanced compensation of ₹ 28,37,047/- for the assessment year 2000-01 in the status of individual. Feeling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [for brevity the CIT(A) ]. The CIT(A) dismissed the appeal of the assessee against which the assessee filed an appeal befor .....

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ending adjudication. The assessee had also filed returns of income for the assessment year 2001-02 on 25.2.2002 under Section 139(4) of the Act and for assessment year 2002-03 in compliance with the notice under Section 148 of the Act in the status of HUF. The Assessing Officer made the assessment for the assessment year 2001-02 on 23.12.2002 (Annexure A-3) in the status of 'individual' and for the assessment year 2002-03 on 27.12.2004 (Annexure A-4) in the status of 'HUF' and as .....

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ssment year 2001-02, the revenue filed an appeal before the Tribunal whereas the assessee filed cross-objections challenging the assessment in the status of 'individual' on the plea that the Assessing Officer had accepted the status of 'HUF' for the assessment year 2002- 03. The Tribunal vide order dated 11.1.2007 (Annexure A-7) restored the matter to the CIT(A) for the assessment year 2001-02 for adjudication in accordance with law. In pursuance thereto, the CIT(A) vide order da .....

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