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Smt. Pooja Garg, Bathinda vs Ito, Ward -1(3), Bathinda on 6 June, 2024

The Land Acquisition Collector has clearly held in his order that proprietary rights of the acquired land shall vest in Central Govt, with effect from 07.11.2014. However, Notification regarding amendment in section 105 of the RFTCLAAR Act was issued on 31.12.2014, which was applicable from 01.01.2015. Hence, even otherwise, the notification is not applicable in this case. He further discussed that the facts of the instant appeal are similar to the facts of the 5 ITA Nos. 517 to 519/Chandi/2022 Deepak Garg v. ITO & Ors.
Income Tax Appellate Tribunal - Amritsar Cites 27 - Cited by 0 - Full Document

Smt. Shimla Devi, Bathinda vs Ito, Ward 2(1), Bathinda on 6 June, 2024

The Land Acquisition Collector has clearly held in his order that proprietary rights of the acquired land shall vest in Central Govt, with effect from 07.11.2014. However, Notification regarding amendment in section 105 of the RFTCLAAR Act was issued on 31.12.2014, which was applicable from 01.01.2015. Hence, even otherwise, the notification is not applicable in this case. He further discussed that the facts of the instant appeal are similar to the facts of the 5 ITA Nos. 517 to 519/Chandi/2022 Deepak Garg v. ITO & Ors.
Income Tax Appellate Tribunal - Amritsar Cites 27 - Cited by 0 - Full Document

Sh. Deepak Garg, Bathinda vs Ito, Ward -2(1), Bathinda on 6 June, 2024

The Land Acquisition Collector has clearly held in his order that proprietary rights of the acquired land shall vest in Central Govt, with effect from 07.11.2014. However, Notification regarding amendment in section 105 of the RFTCLAAR Act was issued on 31.12.2014, which was applicable from 01.01.2015. Hence, even otherwise, the notification is not applicable in this case. He further discussed that the facts of the instant appeal are similar to the facts of the 5 ITA Nos. 517 to 519/Chandi/2022 Deepak Garg v. ITO & Ors.
Income Tax Appellate Tribunal - Amritsar Cites 27 - Cited by 0 - Full Document

Smt. Vandana Saraogi,Katni vs Pcit(Central) Bhopal At Jaba, Jabalpur on 12 December, 2025

The Ld.AR also placed reliance on the copy of the order of the ITAT Delhi 'B' Bench in the case of Umesh Garg vs ITO Ward-2(4), Meerut in ITA. No.2832/DEL/2016 wherein the Hon'ble Delhi Bench after observing that Ld. PCIT had not given a specific finding the amount was taxable and which type of inquiry was not carried out by the AO, had held that his order could not be sustained. Placing reliance on these, the Ld. AR pleaded that in the facts of the case, the order u/s 263 of the Act was deserving of being quashed.
Income Tax Appellate Tribunal - Jabalpur Cites 8 - Cited by 0 - Full Document
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