आदेश/ORDER Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2016-17, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 11/02/2025, which in turn arises out of an order passed by the Assessing Officer dated 21/12/2018 u/s 143(3) of the Income Tax Act, 1961.

2. Grounds of appeal raised by the assessee, are as follows;

“1. The order passed by the Id. Commissioner of Income-tax, 1 National Faceless Appeal Center (NFAC) is bad in law and invalid.

2. The Ld. CIT(A) erred on facts as also in law in upholding the addition of Rs. 94,81,129/- made for interest granted by the Competent Court as per sec. 28 of the Land Acquisition Act, 1894 , as enhanced compensation.

3. The Ld. CIT(A) erred on facts as also in law in upholding the protective addition of Rs. 71,10,846/-made in hands of the appellant, as substantive addition, for interest pertaining to other co-owners

4. The Ld. CIT(A) erred on facts as also in law in upholding the addition, relying upon decision of the Hon'ble Punjab