2017 (11) TMI 969

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..... d Gupta, Adv. Mrs. Anil Katiyar, AOR ORDER Delay condoned. Leave granted. Since no one has entered appearance on behalf of the respondent in spite of service, the matter is proceeded ex-parte. We have heard learned senior counsel appearing for the appellant. We find that the issue involved in this case is squarely covered by the order dated September 15, 2017, of this Court passed in Civil Ap .....

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..... refunded to these respondents. (2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition Act and the law laid down by this Court in 'Commissioner of Income Tax, Faridabad v. Ghanshyam (HUF)' [2009 (8) SCC 412] in order to ascertain whether the interest given .....

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