2015 (7) TMI 1357 - HC - Income Tax

Enhanced 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).

Summary

Summary: The Punjab and Haryana High Court dismissed an appeal against the Tribunal's order dated 25.07.2014 for the assessment year 2007-2008, as it was identical to another dismissed appeal.