Back
IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL, SANJAY KUMAR JAISWAL
Sanjay Kumar Baid, Arihant Bearing & Mill Stores – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. nature of the appeal and question of law raised. (Para 1 , 2) |
| 2. background facts of the compensation received. (Para 3 , 4 , 5) |
| 3. court's ruling on tax exemption for the compensation. (Para 6 , 19) |
| 4. arguments from both parties regarding applicable tax law. (Para 7 , 8) |
| 5. court's detailed analysis of relevant statutes. (Para 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18) |
| 6. final directions and conclusion of the court. (Para 20 , 21) |
Judgment :
Sanjay K. Agrawal, J.
1. Invoking the appellate jurisdiction of this Court under Section 260A of the Income Tax Act, 1961 (for short, ‘the IT Act’), the assessee/appellant herein has preferred this appeal calling in question legality, validity and correctness of the impugned order dated 18-6-2025 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, ‘the ITAT’) in ITA No.57/RPR/ 2025, by which his appeal has been dismissed by the ITAT affirming the order of the Commissioner of Income Tax (Appeals) {for short, ‘the CIT(A)’} finding no merit.
2. This appeal so preferred was admitted for hearing on 6-8-2025 by formulating the following substantial question of law: -
“Whether, on the facts and circumstances of t
Exemption under Section 96 of the RFCTLARR Act applies to compensation received for land acquired under the National Highways Act, 1956, establishing equitable treatment under tax laws.
The court ruled that compensation received under the National Highways Act is exempt from income tax under Section 96 of the RFCTLARR Act, emphasizing the equal treatment principle enshrined in Artic....
Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013, exempts income tax only for compensation under this Act, not for acquisitions under other statutes.
The court upheld the applicability of the RFCTLARR Act, 2013 to compensation determinations under the National Highways Act, affirming the Arbitrator's decision to enhance compensation based on resid....
The court ruled that completed acquisitions cannot be reopened or compensated under the Land Acquisition Act, 2013, as finality under the National Highways Act, 1956 was achieved.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
