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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
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 the case and in law, the learned Income Tax Appellate Tribunal (ITAT) was justified in dismissing the appeal of the appellant by upholding an addition of Rs. 73,58,113/- received as compensation against the acquisition of land by National Highway Authority of India under the National Highways Act, 1956 as exigible to tax which is contrary to Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettl
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.
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