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TMI Blog2022 (6) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... Interest u/s 28 is a part of enhanced value of the land. The certificate from the DRO has been given to the AO during the assessment proceedings and could not have been treated as additional evidence. In any case, if a request has not been made under Rule 46A, the ld. CIT(A) being the senior functionary of the Department is expected to guide the assessee instead of summarily dismissing the appeal. In case the veracity of the certificate is suspected, the same could have been enquired from the DRO and in case of any falsification, prosecution provision could be invoked against the assessee/AR who has filed the certificate. Decided in favour of assessee. Unexplained addition to the capital account - As we find that the amount of Rs.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levying any income-tax. (c) That, the Ld. C.I.T.(A) grossly erred in having denied to take any cognizance to the Certificate issued by District Revenue Officer, Govt. of Haryana, affirming that the appellant was given interest of Rs.1,78,92,130/- u/s.28 of the Land Acquisition Act, 1894 on the compensation for compulsory acquisition of agricultural land, solely on the ground that this document was not filed before the A.O. and hence addition sustained without meeting justice to the appellant is liable to be quashed. (d) That, the Ld. C.I.T.(A) wrongly invoked provisions of sec.56(2)(viii) r.w.s. 145A(b) of the Act in support of upholding the addition Rs.89,46,065/- as income from other sources without considering that once the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest u/s 56(2)(viii) r.w.s. 145A(b) and allowed deduction u/s 57(iv). 4. The ld. CIT(A) confirmed the order of the AO. The relevant part of the order of the ld. CIT(A) is as under: The AR has filed a copy of the certificate from the District Revenue Officer stating that the interest was given to the appellant u/s 28. However, this certificate was not filed before the AO and the appellant has not made any request under Rule 46A for admission of additional evidence. The veracity of this certificate also to be checked and the copy of the order specifying the nature of interest ordered to be given is also not on record. Therefore, no cognizance of this certificate is being taken. Moreover, the various decisions relied upon by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompensation whereas interest u/s 34 is only for delay in making payment after the compensation is determined. Interest u/s 28 is a part of enhanced value of the land. 6. The assessee is produced certificate from the DRO-Land Acquisition Collector stating that interest was given to the assessee u/s 28. The DROLAC has also deducted the TDS on the compensation. The ld. CIT(A) held that LAC would not have deducted TDS if it is a part of compensation u/s 28. The ld. CIT(A) further confirmed the addition holding that since TDS is deducted, the amounts falls u/s 34, ignoring the total facts of the case and the certificate given by the DRO-LAC. 7. The certificate from the DRO has been given to the AO during the assessment proceedings and coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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