Shri Mohan Singh Versus The CIT, Panchkula - Income Tax - ITAT CHANDIGARH - Tri - Validity of order u/s 263 Enhanced compensation - Held that - Following CIT Vs Prem Singh 2010 (12) TMI 460 - PUNJAB AND HARYANA HIGH COURT - Whenever the possession of the land has been taken before 6.1.1994, then such land is to be treated as agricultural land - Enhanced compensation could not be brought to taxation The reading of the assessment order passed u/s 143(3) read with section 147 on 26.12.2008, s................................... Income Tax - Case Laws
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