Commissioner Of Income Tax, Hisar v. Nishant Choudhary

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. ITA4372014 (O&M)Date of decision:14 072015 Commissioner of Income Tax, Hisar ..Appellant Versus Nishant Choudhary ...Respondent CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI Present: Mr. Tajender K. Joshi, Advocate, for the appellant. ee S.J. VAZIFDAR, A.C.J. (QRAL) This is an appeal against the order of the Tribunal |dated 08.03.2013 atftirming the order of the CIT (Appeals). The matter pertains to the assessment year 2007-2008. 2 |The respondent/assessee received enhanced compensation in viewof an order under Section 18 of the Land Acquisition Act, 1881. However,admittedly the land in question was agricultural land. That has not beenchallenged. The compensation is, therefore, not liable to be taxed. Thus, onmerits, there is no case. The only issue is whether such a contention couldhave been taken for the first time before the CIT (Appeals). It does notappear from the order that this technical ground was pressed before theTribunal, though it has been raised in the memo of appeal. There has beenno application by the appellant for modification of the order before theTribunal either. 3 |Prima-facie, at least there is nothing that prevented the assesseefrom taking such a contention before the CIT (Appeals).4The appeal is accordingly dismissed. (S.J. VAZIFDAR)ACTING CHIEF JUSTICE(G.S. SANDHAWALIA) |JUDGE| 14.07.2015 Amodh