{"id":30438,"date":"2009-07-16T00:00:00","date_gmt":"2009-07-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commr-of-i-t-faridabad-vs-ghanshyam-huf-on-16-july-2009"},"modified":"2018-08-14T19:41:52","modified_gmt":"2018-08-14T14:11:52","slug":"commr-of-i-t-faridabad-vs-ghanshyam-huf-on-16-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commr-of-i-t-faridabad-vs-ghanshyam-huf-on-16-july-2009","title":{"rendered":"Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009<\/div>\n
Author: S H Kapadia<\/div>\n
Bench: S.H. Kapadia, Aftab Alam<\/div>\n
                                                                       REPORTABLE\n\n\n                IN THE SUPREME COURT OF INDIA\n                CIVIL APPELLATE JURISDICTION\n                 CIVIL APPEAL NO. 4401 OF 2009\n              (Arising out of S.L.P.(C) No.17640 of 2008)\nCommissioner of Income-tax, Faridabad                 ... Appellant (s)\n\n                                 Versus\n\nGhanshyam (HUF)                                       ... Respondent(s)\n\n                                 WITH\n\nCivil Appeal No. 4402 of 2009 - Arising out of S.L.P. (C) No.17644 of\n2008\nCivil Appeal No. 4403 of 2009 - Arising out of S.L.P. (C) No.17643 of\n2008\nCivil Appeal No. 4404 of 2009 - Arising out of S.L.P. (C) No.17645 of\n2008\nCivil Appeal No. 4405 of 2009 - Arising out of S.L.P. (C) No.17642 of\n2008\nCivil Appeal No. 4406 of 2009 - Arising out of S.L.P. (C) No.17641 of\n2008\nCivil Appeal No. 4407 of 2009 - Arising out of S.L.P. (C) No.17647 of\n2008\nCivil Appeal No. 4408 of 2009 - Arising out of S.L.P. (C) No.17646 of\n2008\nCivil Appeal No. 4409 of 2009 - Arising out of S.L.P. (C) No.8350 of 2009\n\n\nCivil Appeal No. 4410 of 2009 - Arising out of S.L.P. (C) No.8451 of 2008\nCivil Appeal No. 4411 of 2009 - Arising out of S.L.P. (C) No.4832 of 2008\nCivil Appeal No. 4412 of 2009 - Arising out of S.L.P. (C) No.4833 of 2008\nCivil Appeal No. 4413 of 2009 - Arising out of S.L.P. (C) No.4834 of 2008\nCivil Appeal No. 4414 of 2009 - Arising out of S.L.P. (C) No.4835 of 2008\nCivil Appeal No. 4415 of 2009 - Arising out of S.L.P. (C) No.20657 of\n2008\nCivil Appeal No. 4416 of 2009 - Arising out of S.L.P. (C) No.20658 of\n2008\nCivil Appeal No. 4417 of 2009 - Arising out of S.L.P. (C) No.20659 of\n2008\n                                                                       2\n\n\nCivil Appeal No. 4418 of 2009 - Arising out of S.L.P. (C) No.7599 of\n2009\n\n\nCivil Appeal No. 4419 of 2009 - Arising out of S.L.P. (C) No.3054 of 2008\nCivil Appeal No. 4420 of 2009 - Arising out of S.L.P. (C) No.3717 of 2009\nCivil Appeal No. 4422 of 2009 - Arising out of S.L.P. (C) No.4174 of 2009\nCivil Appeal No. 4423 of 2009 - Arising out of S.L.P. (C) No.31566 of\n2008\nCivil Appeal No. 4424 of 2009 - Arising out of S.L.P. (C) No.713 of 2009\nCivil Appeal No. 4425 of 2009 - Arising out of S.L.P. (C) No.5300 of 2009\nCivil Appeal No. 4426 of 2009 - Arising out of S.L.P. (C) No.6378 of 2009\n\n                          JUDGMENT\n<\/pre>\n
S. H. KAPADIA, J.\n<\/p>\n
1.    Delay condoned.\n<\/p>\n
2.    Leave granted.\n<\/p>\n<\/p>\n
3.    The controversy in the present batch of civil appeals pertains<\/p>\n
to the interpretation of Section 45(5) of the Income-tax Act, 1961,<\/p>\n
as it stood prior to 1.4.2004.\n<\/p>\n
\nFACTS IN THE LEAD MATTER<\/p>\n
Civil Appeal No.      of 2009 – Arising out of S.L.P. (C)
\nNo.17640 of 2008 – Commissioner of Income Tax, Faridabad
\nv. Ghanshyam (HUF).\n<\/p>\n<\/p>\n
4.    Assessee received enhanced compensation on its lands being<\/p>\n
acquired by Haryana Urban Development Authority (HUDA) as also
\n                                                                  3<\/span><\/p>\n
interest thereon during the previous year relevant to assessment<\/p>\n
year 1999-2000.\n<\/p>\n<\/p>\n
5.   Assessee filed its return on income for the assessment year<\/p>\n
1999-2000 in which he did not offer the amount of enhanced<\/p>\n
compensation and the interest received thereon during the previous<\/p>\n
year relevant to the assessment year for taxation, on the plea that<\/p>\n
the amount of enhanced compensation received had not accrued to<\/p>\n
the assessee during the year of receipt as the entire amount was in<\/p>\n
dispute in appeal before the High Court which appeal stood filed by<\/p>\n
the State against the order of the Reference Court granting<\/p>\n
enhanced compensation. The amount was received by the assessee<\/p>\n
in terms of the interim order of the High Court against the<\/p>\n
assessee’s furnishing security to the satisfaction of the executing<\/p>\n
court. The interest received on enhanced compensation during the<\/p>\n
previous year was also, according to the assessee, not chargeable to<\/p>\n
tax on the same plea.\n<\/p>\n<\/p>\n
6.   The A.O. did not accept the contentions of the assessee on the<\/p>\n
ground that in terms of Section 45(5) of the Income-tax Act, 1961<\/p>\n
(“1961 Act”, for short) enacted w.e.f. 1.4.88, the amount by which<\/p>\n
compensation    or   consideration   stood   enhanced   or   further
\n                                                                    4<\/span><\/p>\n
enhanced by the Court, is deemed income chargeable under the<\/p>\n
head “Capital Gains” of the previous year in which the said amount<\/p>\n
came to be received.     The A.O. accordingly brought to tax the<\/p>\n
amount of enhanced compensation of Rs.87,13,517\/- received by<\/p>\n
the assessee during the previous year relevant to the assessment<\/p>\n
year 1999-2000. Similarly, interest on enhanced compensation of<\/p>\n
Rs.1,47,575\/- received by the assessee during the previous year<\/p>\n
was also brought to tax in the year of receipt. The assessee filed<\/p>\n
appeal against the order of the A.O. in which he reiterated the<\/p>\n
above contention. Assessee also placed reliance on the judgment of<\/p>\n
this Court in Commissioner of Income-tax, West Bengal-II            v.<\/p>\n
Hindustan Housing and Land Development Trust Ltd.<\/a> – (1986)<\/p>\n
161 ITR 524 (SC). CIT (A) came to the conclusion that since the<\/p>\n
enhanced compensation received was in dispute in the pending<\/p>\n
First Appeal, both, the enhanced compensation as well as the<\/p>\n
interest thereon had not accrued to the assessee during the year of<\/p>\n
receipt as the entire amount was in dispute in First Appeal and<\/p>\n
that the assessee had received the said amount only against<\/p>\n
security furnished to the satisfaction of the executing court. At this<\/p>\n
stage, it may be mentioned that the amount of enhanced<\/p>\n
compensation sought to be taxed under Section 45(5) of the 1961
\n                                                                    5<\/span><\/p>\n
Act was Rs.87,13,517\/- whereas the interest               on enhanced<\/p>\n
compensation     which   was   also   sought    to   be    taxed   was<\/p>\n
Rs.1,47,575\/-.\n<\/p>\n<\/p>\n
7.   Aggrieved by the decision of the CIT(A), the Department<\/p>\n
moved Income-tax Appellate Tribunal (ITAT) which following its<\/p>\n
order upheld the order of the CIT(A) and dismissed the appeal of<\/p>\n
the Department.    Aggrieved by the decision of the Tribunal the<\/p>\n
matter was carried in appeal to the High Court under Section 260A<\/p>\n
of the 1961 Act. By the impugned judgment it has been held that<\/p>\n
the case is squarely covered by the judgment of the Supreme Court<\/p>\n
in the case of Hindustan Housing (supra). According to the High<\/p>\n
Court, when the State is in appeal against the order of enhanced<\/p>\n
compensation and interest thereon the receipt of additional<\/p>\n
compensation and interest thereon was not taxable as income as<\/p>\n
the said two items were disputed by the Government in appeal.<\/p>\n
Consequently, the Department’s appeal was dismissed by the High<\/p>\n
Court, hence this civil appeal is filed by the Department.<\/p>\n
ISSUE
\n                                                                                6<\/span><\/p>\n
8.   The short question to be decided in this batch of civil appeals<\/p>\n
is : whether ITAT was right in ordering deletion of enhanced<\/p>\n
compensation and interest thereon from the total income of the<\/p>\n
assessee on the ground that the said two items, awarded by the<\/p>\n
Reference Court, was under dispute in First Appeal before the High<\/p>\n
Court.\n<\/p>\n
Analysis of provisions of the 1961 Act<\/p>\n
9.   We quote hereinbelow Section 2(47) of the 1961 Act which<\/p>\n
reads as under:\n<\/p>\n
     “2 – Definitions
\n     In this Act, unless the context otherwise requires,-\n<\/p><\/blockquote>\n
          (47) “transfer”, in relation to a capital asset, includes,-\n<\/p><\/blockquote>\n
             (i) the sale, exchange or relinquishment of the asset; or<\/p>\n<\/blockquote>\n
             (ii) the extinguishment of any rights therein; or<\/p>\n<\/blockquote>\n
             (iii) the compulsory acquisition thereof under any law; or<\/p>\n<\/blockquote>\n
             (iv) in a case where the asset is converted by the owner thereof
\n             into, or is treated by him as, stock-in-trade of a business
\n             carried on by him, such conversion or treatment; [or]<\/p>\n<\/blockquote>\n
             (v) any transaction involving the allowing of the possession of
\n             any immovable property to be taken or retained in part
\n             performance of a contract of the nature referred to in Section
\n             53A of the Transfer of Property Act, 1882 (4 of 1882); or<\/p>\n<\/blockquote>\n
             (vi) any transaction (whether by way of becoming a member
\n             of, or acquiring shares in, a co-operative society, company or
\n             other association of persons or by way of any agreement or any
\n                                                                                   7<\/span><\/p>\n
             arrangement or in any other manner whatsoever) which has
\n             the effect of transferring, or enabling the enjoyment of, any
\n             immovable property.\n<\/p><\/blockquote>\n
                 Explanation.-For the purposes of sub-clauses (v) and (vi),
\n                 “immovable property” shall have the same meaning as in
\n                 clause (d) of Section 269UA.”\n<\/p><\/blockquote>\n
10.   We also quote hereinbelow Section 45(1) of the 1961 Act as it<\/p>\n
stood prior to 1.4.2004 which reads as under:\n<\/p><\/blockquote>\n
      “45 – Capital gains
\n      (1) Any profits or gains arising from the transfer of a capital asset
\n      effected in the previous year shall, save as otherwise provided in
\n      sections [***] [54, 54B, [***] [54D, [54E, [54EA, 54EB,] 54F [, 54G
\n      and 54H]]]]], be chargeable to income-tax under the head “Capital
\n      gains”, and shall be deemed to be the income of the previous year in
\n      which the transfer took place.”\n<\/p><\/blockquote>\n
11.   We also quote hereinbelow Section 45(5) of the 1961 Act as it<\/p>\n
stood prior to 1.4.2004 which reads as under:\n<\/p><\/blockquote>\n
      “45 – Capital gains
\n      (5) Notwithstanding anything contained in sub-section (1), where the
\n      capital gain arises from the transfer of a capital asset, being a transfer
\n      by way of compulsory acquisition under any law, or a transfer the
\n      consideration for which was determined or approved by the Central
\n      Government or the Reserve Bank of India, and the compensation or
\n      the consideration for such transfer is enhanced or further enhanced by
\n      any court, Tribunal or other authority, the capital gain shall be dealt
\n      with in the following manner, namely :-\n<\/p><\/blockquote>\n
         (a) the capital gain computed with reference to the compensation
\n         awarded in the first instance or, as the case may be, the
\n         consideration determined or approved in the first instance by the
\n         Central Government or the Reserve Bank of India shall be
\n         chargeable as [income under the head “Capital gains” of the
\n         previous year in which such compensation or part thereof, or such
\n         consideration or part thereof, was first received]; and<\/p>\n<\/blockquote>\n
         (b) the amount by which the compensation or consideration is
\n         enhanced or further enhanced by the court, Tribunal or other
\n         authority shall be deemed to be income chargeable under the head
\n                                                                                   8<\/span><\/p>\n
         “Capital gains” of the previous year in which such amount is
\n         received by the assessee;”\n<\/p><\/blockquote>\n
12.   We also quote hereinbelow Section 45(5) of the 1961 Act after<\/p>\n
1.4.2004 which reads as under:\n<\/p><\/blockquote>\n
      “45 – Capital gains
\n      (5) Notwithstanding anything contained in sub-section (1), where the
\n      capital gain arises from the transfer of a capital asset, being a transfer
\n      by way of compulsory acquisition under any law, or a transfer the
\n      consideration for which was determined or approved by the Central
\n      Government or the Reserve Bank of India, and the compensation or
\n      the consideration for such transfer is enhanced or further enhanced by
\n      any court, Tribunal or other authority, the capital gain shall be dealt
\n      with in the following manner, namely :-\n<\/p><\/blockquote>\n
         (a) the capital gain computed with reference to the compensation
\n         awarded in the first instance or, as the case may be, the
\n         consideration determined or approved in the first instance by the
\n         Central Government or the Reserve Bank of India shall be
\n         chargeable as [income under the head “Capital gains” of the
\n         previous year in which such compensation or part thereof, or such
\n         consideration or part thereof, was first received]; and<\/p>\n<\/blockquote>\n
         (b) the amount by which the compensation or consideration is
\n         enhanced or further enhanced by the court, Tribunal or other
\n         authority shall be deemed to be income chargeable under the head
\n         “Capital gains” of the previous year in which such amount is
\n         received by the assessee;\n<\/p><\/blockquote>\n
         (c) where in the assessment for any year, the capital gain arising
\n         from the transfer of a capital asset is computed by taking the
\n         compensation or consideration referred to in clause (a) or, as the
\n         case may be, enhanced compensation or consideration referred to
\n         in clause (b), and subsequently such compensation or
\n         consideration is reduced by any court, Tribunal or other authority,
\n         such assessed capital gain of that year shall be recomputed by
\n         taking the compensation or consideration as so reduced by such
\n         court, Tribunal or other authority to be the full value of the
\n         consideration.\n<\/p><\/blockquote>\n
         Explanation.-For the purposes of this sub-section,-\n<\/p><\/blockquote>\n
         (i) in relation to the amount referred to in clause (b), the cost of
\n         acquisition and the cost of improvement shall be taken to be nil;\n<\/p><\/blockquote>\n
                                                                                   9<\/span><\/p>\n
         (ii) the provisions of this sub-section shall apply also in a case
\n         where the transfer took place prior to the 1st day of April, 1988;\n<\/p><\/blockquote>\n
         (iii) where by reason of the death of the person who made the
\n         transfer, or for any other reason, the enhanced compensation or
\n         consideration is received by any other person, the amount referred
\n         to in clause (b) shall be deemed to be the income, chargeable to
\n         tax under the head “Capital gains”, of such other person.”\n<\/p><\/blockquote>\n
                                                    (emphasis supplied by us)<\/p>\n<\/blockquote>\n
13.   We also quote hereinbelow Section 155(16) of the 1961 Act<\/p>\n
after 1.4.2004 which reads as under:\n<\/p><\/blockquote>\n
      “PROCEDURE FOR ASSESSMENT\n<\/p><\/blockquote>\n
      155. Other amendments
\n      (16) Where in the assessment for any year, a capital gain arising from
\n      the transfer of a capital asset, being a transfer by way of compulsory
\n      acquisition under any law, or a transfer, the consideration for which
\n      was determined or approved by the Central Government or the
\n      Reserve Bank of India, is computed by taking the compensation or
\n      consideration as referred to in clause (a) or, as the case may be, the
\n      compensation or consideration enhanced or further enhanced as
\n      referred to in clause (b) of sub-section (5) of Section 45, to be the full
\n      value of consideration deemed to be received or accruing as a result of
\n      the transfer of the asset and subsequently such compensation or
\n      consideration is reduced by any court, Tribunal or other authority, the
\n      Assessing Officer shall amend the order of assessment so as to
\n      compute the capital gain by taking the compensation or consideration
\n      as so reduced by the court, Tribunal or any other authority to be the
\n      full value of consideration; and the provisions of Section 154 shall, so
\n      far as may be, apply thereto, and the period of four years shall be
\n      reckoned from the end of the previous year in which the order
\n      reducing the compensation was passed by the court, Tribunal or other
\n      authority.”\n<\/p><\/blockquote>\n
14.   The following conditions need to be satisfied for taxing a<\/p>\n
transaction as capital gains, viz., the subject-matter must be a<\/p>\n
capital asset, the transaction must fall in the definition of<\/p>\n
“transfer”, there must be profit or loss called “Capital Gains” and
\n                                                                    1<\/span>
\n                                                                    0<\/span>
\nthat the taxpayer has claimed exemption in whole or in part by<\/p>\n
complying with legal provisions (Like Section 54F).\n<\/p><\/blockquote>\n
15.   Section 45(1) of the 1961 Act speaks about capital gains<\/p>\n
arising out of “transfer” of a capital asset.   The definition of the<\/p>\n
expression “transfer” is contained in Section 2(47) of the 1961 Act.<\/p>\n
It has very wide meaning. What is taxable under Section 45(1) of<\/p>\n
the 1961 Act is “profits and gains arising from a transfer of a<\/p>\n
capital asset” and the charge of income-tax on the capital gains is a<\/p>\n
charge on the income of the previous year in which the transfer<\/p>\n
took place. Capital gain(s) is an artificial income. It is created by<\/p>\n
the 1961 Act. Profit(s) arising from transfer of capital asset is made<\/p>\n
chargeable to income-tax under Section 45(1) of the 1961 Act.<\/p>\n
From the scheme of Section 45, it is clear that capital gains is not<\/p>\n
an income which accrues from day-to-day during a specific period<\/p>\n
but it arises at fixed point of time, namely, on the date of the<\/p>\n
transfer. In short, Section 45 defines capital gains, it makes them<\/p>\n
chargeable to tax and it allots the appropriate year for such charge.<\/p>\n
It also enacts a deeming provision. Section 48 lays down mode of<\/p>\n
computation of capital gains and deductions therefrom.
\n                                                                    1<\/span>
\n                                                                    1<\/span>\n<\/p>\n
16.   The question which arises for determination is – why was<\/p>\n
Section 45(5) inserted by the Finance Act, 1987, w.e.f. 1.4.88?<\/p>\n
Under Section 45(1), profits or gains arising from the transfer of a<\/p>\n
capital asset effected in the previous year is taken to be the income<\/p>\n
of the previous year in which the transfer took place and such<\/p>\n
profits are chargeable to tax under the head “Capital Gains”.<\/p>\n
However, it was noticed that in cases where capital gains accrued<\/p>\n
or arose by way of compulsory acquisition, the additional<\/p>\n
compensation    stood awarded     in several    stages by    different<\/p>\n
appellate authorities which necessitated rectification of the original<\/p>\n
assessment at each stage.       To provide for rectification of the<\/p>\n
assessment of the year in which capital gains was originally<\/p>\n
assessed, Section 155(7A) was also introduced. However, as stated<\/p>\n
above, since additional compensation under the Land Acquisition<\/p>\n
Act, 1894 was awarded in several stages multiple rectifications had<\/p>\n
to be made to the original assessment which cause great difficulty<\/p>\n
in carrying out the required rectification and in effecting the<\/p>\n
recovery of additional demand. It was also noticed that repeated<\/p>\n
rectifications of assessment on account of enhancement of<\/p>\n
compensation by different courts often resulted in mistakes in<\/p>\n
computation of tax.      Therefore, with a view to remove these
\n                                                                     1<\/span>
\n                                                                     2<\/span>
\ndifficulties, the Finance Act 1987 inserted Section 45(5) to provide<\/p>\n
for taxation of additional compensation in the year of receipt<\/p>\n
instead of in the year of transfer of the capital asset. Accordingly,<\/p>\n
additional compensation is treated as “deemed income” in the<\/p>\n
hands of the recipient even if the actual recipient happens to be a<\/p>\n
person different from the original transferor by reason of death, etc.<\/p>\n
For this purpose, the cost of acquisition in the hands of the receiver<\/p>\n
of the additional compensation is deemed to be nil. However, the<\/p>\n
compensation awarded in the first instance would continue to be<\/p>\n
chargeable as income under the head “Capital Gains”, in the<\/p>\n
previous year in which transfer took place. At this stage, it may be<\/p>\n
noted, that, Section 45(1) stood further amended (w.e.f. 1.4.91) so<\/p>\n
as to include reference to Section 54H and Section 45(5)(a) which,<\/p>\n
as stated above, stood amended (w.e.f. 1.4.88).        The scope and<\/p>\n
effect of the above amendments made in Section 45, as also<\/p>\n
insertion of Section 54H, by Finance Act 1991, has been elaborated<\/p>\n
in the following portion of the Departmental Circular No.621 dated<\/p>\n
19.12.91:\n<\/p>\n
     “Streamlining the provisions relating to exemption for roll-
\n     over of capital gains-\n<\/p><\/blockquote>\n
           Capital gains are deemed to be income of the
\n     previous year in which the transfer giving rise to the
\n                                                            1<\/span>
\n                                                            3<\/span>
\ngains takes place except where otherwise provided.\n<\/p><\/blockquote>\n
According in the case of compulsory acquisition of
\nassets, the capital gains included in the compensation,
\nas originally awarded, is charged to tax in the year in
\nwhich the transfer by way of compulsory acquisition
\ntakes place, but additional compensation is brought to
\ntax only in the year in which it is received.\n<\/p>\n
      It has been brought to the notice of the
\nGovernment that in case of compulsory acquisition of
\nassets, at times there is a considerable gap between the
\ndates of acquisition and payment of compensation. The
\nresult is that the existing provisions of capital gains
\ntaxation operate harshly inasmuch as the affected
\npersons are unable to avail of the exemption for roll-
\nover of capital gains, within the specified time period
\nthrough investment in specified assets.\n<\/p>\n
      Section 45 of the Income-tax Act has, therefore,
\nbeen amended to provide that capital gains arising from
\nthe transfer of the capital asset by way of compulsory
\nacquisition under any law shall be charged to tax in the
\nprevious year in which the compensation is first
\nreceived.\n<\/p>\n
    This amendment takes effect retrospectively from
\n st
\n1 April, 1988.\n<\/p>\n
      Further, a new section 54H has been inserted in
\nthe Income-tax Act, to provide that in cases where
\ncompensation in respect of any asset acquired
\ncompulsorily is received after the date of such transfer,
\nthe period for investment in specified assets shall be
\nreckoned from the date of receipt of such compensation.
\nHowever, where the compensation was first received
\nbefore 1st April, 1991, and the period for making
\ninvestment in any specified asset has expired before 1st
\nOctober, 1991, such period shall stand extended up to
\n31st December, 1991.\n<\/p>\n
                                                                 1<\/span><\/p>\n
\n                                                                 4<\/span>\n<\/p>\n
           This amendment takes effect from the 1st day of
\n      October, 1991.”\n<\/p>\n<\/p>\n
17.   The important point to be noted is that in the case of<\/p>\n
compulsory acquisition of an asset, the capital gains in the<\/p>\n
compensation, as originally awarded, is charged to tax in the year<\/p>\n
in which the transfer by way of compulsory acquisition takes place,<\/p>\n
but additional compensation is brought to tax only in the year in<\/p>\n
which it is received.\n<\/p>\n<\/p>\n
18.   Thus, Section 45(5) enacts overriding provisions and takes<\/p>\n
care of a situation :\n<\/p>\n
      –where the capital gains arises from the transfer of a
\n      capital asset, being–\n<\/p><\/blockquote>\n
            –a transfer by way of compulsory acquisition
\n            under any law, or<\/p>\n<\/blockquote>\n
            –a transfer the consideration for which was
\n            determined   or   approved   by    the    Central
\n            Government or the Reserve Bank of India, and<\/p>\n<\/blockquote>\n
      –the compensation or consideration for such transfer is
\n      enhanced or further enhanced by any court, tribunal or
\n      other authority.\n<\/p><\/blockquote>\n
      In such a situation, the capital gain so arising is, for
\n      and from assessment year 1988-89, to be dealt with as
\n      under:-\n<\/p><\/blockquote>\n
      (a)   the capital gain computed with reference to–\n<\/p><\/blockquote>\n
                                                                                 1<\/span>
\n                                                                                 5<\/span><\/p>\n
                    –the compensation awarded in the first
\n                    instance or, as  the case may be<\/p>\n<\/blockquote>\n
                    –the consideration determined or approved
\n                    in the first instance by the Central
\n                    Government or the Reserve Bank of India<\/p>\n
                    is chargeable as income under the head
\n                    “Capital gains” of the previous year in which
\n                    such compensation or part thereof, or such
\n                    consideration or part thereof, was first
\n                    received; and<\/p>\n<\/blockquote>\n
      (b)   the amount by which the compensation or
\n      consideration is enhanced or further enhanced by the
\n      court, tribunal or other authority is to be deemed to be
\n      the income chargeable under the head “Capital gains” of
\n      the previous year in which such amount is received by
\n      the assessee.\n<\/p><\/blockquote>\n
Analysis of the provisions of L.A. Act, 1894<\/p>\n<\/blockquote>\n
19.   At the outset we quote hereinbelow Sections 23(1), 23(1A) and<\/p>\n
23(2) of the 1894 Act which read as under:\n<\/p>\n
      “23 – Matters to be considered in determining compensation
\n      (1) In determining the amount of compensation to be awarded for
\n      land acquired under this Act, the court shall take into consideration–\n<\/p><\/blockquote>\n
         first, the market-value of the land at the date of the publication of
\n         the notification under section 4, sub-section (1);\n<\/p><\/blockquote>\n
         secondly, the damage sustained by the person interested, by
\n         reason of the taking of any standing crops or trees which may be
\n         on the land at the time of the Collector’s taking possession thereof;\n<\/p><\/blockquote>\n
         thirdly, the damage (if any), sustained by the person interested, at
\n         the time of the Collector’s taking possession of the land, by reason
\n         of severing such land from his other land;\n<\/p><\/blockquote>\n
         fourthly, the damage (if any), sustained by the person interested,
\n         at the time of the Collector’s taking possession of the land, by
\n                                                                                   1<\/span>
\n                                                                                   6<\/span>
\n         reason of the acquisition injuriously affecting his other property,
\n         movable or immovable, in any other manner, or his earnings;<\/p><\/blockquote>\n
\n\n         fifthly, if,    in consequence of the acquisition of the land by the\n         Collector,       the person interested is compelled to change his\n         residence      or place of business, the reasonable expenses (if any)\n         incidental     to such change; and\n\n<\/pre>\n
         sixthly, the damage (if any) bona fide resulting from diminution of
\n         the profits of the land between the time of the publication of the
\n         declaration under section 6 and the time of the Collector’s taking
\n         possession of the land.\n<\/p><\/blockquote>\n
      (1A) In addition to the market value of the land above provided, the
\n      Court shall in every case award an amount calculated at the rate of
\n      twelve per centum per annum on such market-value for the period
\n      commencing on and from the date of the publication of the notification
\n      under section 4, sub-section (1), in respect of such land to the date of
\n      the award of the Collector or the date of taking possession of the land,
\n      whichever is earlier.\n<\/p><\/blockquote>\n
         Explanation.-In computing the period referred to in this sub-
\n         section, any period or periods during which the proceedings for the
\n         acquisition of the land were held up on account of any stay or
\n         injunction by the order of any court shall be excluded.\n<\/p><\/blockquote>\n
      (2) In addition to the market-value of the land as above provided, the
\n      court shall in every case award a sum of thirty per centum on such
\n      market-value, in consideration of the compulsory nature of the
\n      acquisition.”\n<\/p><\/blockquote>\n
20.   We also quote hereinbelow Section 28 of the 1894 Act which
\nreads as under:\n<\/p>\n
      “28. Collector may be directed to pay interest on excess
\n            compensation. –\n<\/p><\/blockquote>\n
      If the sum which, in the opinion of the court, the Collector ought to
\n      have awarded as compensation is in excess of the sum which the
\n      Collector did award as compensation, the award of the Court may
\n      direct that the Collector shall pay interest on such excess at the rate of
\n      [nine per centum] per annum from the date on which he took
\n      possession of the land to the date of payment of such excess into
\n      Court.”\n<\/p><\/blockquote>\n
21.   We also quote hereinbelow Section 34 of the 1894 which
\nreads as under:\n<\/p>\n
                                                                               1<\/span><\/p>\n
\n                                                                               7<\/span>\n<\/p>\n
      “34. Payment of interest.-\n<\/p><\/blockquote>\n
      When the amount of such compensation is not paid or deposited on or
\n      before taking possession of the land, the Collector shall pay the
\n      amount awarded with interest thereon at the rate of nine per centum
\n      per annum from the time of so taking possession until it shall have
\n      been so paid or deposited.\n<\/p><\/blockquote>\n
         Provided that if such compensation or any part thereof is not paid
\n         or deposited within a period of one year from the date on which
\n         possession is taken, interest at the rate of fifteen per centum per
\n         annum shall be payable from the date of expiry of the said period
\n         of one year on the amount of compensation or part thereof which
\n         has not been paid or deposited before the date of such expiry.”\n<\/p><\/blockquote>\n
22.   Section 23(1A) was introduced in the 1894 Act to mitigate the<\/p>\n
hardship caused to the owner of the land who is deprived of its<\/p>\n
enjoyment by taking possession from him and using it for public<\/p>\n
purpose, because of considerable delay in making the award and<\/p>\n
offering payment thereof [See : Assistant Commissioner, Gadag<\/p>\n
Sub-Division, Gadag v. Mathapathi Basavannewwa and others<\/a> –<\/p>\n
AIR 1995 SC 2492]. To obviate such hardship, Section 23(1A) was<\/p>\n
introduced and the Legislature envisaged that the owner is entitled<\/p>\n
to 12% per annum additional amount on the market value for a<\/p>\n
period commencing on or from the date of publication of the<\/p>\n
notification under Section 4(1) of the 1894 Act upto the date of the<\/p>\n
award of the Collector or the date of taking possession of the land,<\/p>\n
whichever is earlier. The additional amount payable under Section<\/p>\n
23(1A) of the 1894 Act is neither interest nor solatium.                 It is an
\n                                                                   1<\/span>
\n                                                                   8<\/span>
\nadditional compensation designed to compensate the owner of the<\/p>\n
land, for the rise in price during the pendency of the land<\/p>\n
acquisition proceedings.   It is a measure to offset the effect of<\/p>\n
inflation and the continuous rise in the value of properties. [See:<\/p>\n
State of Tamil Nadu and others etc. v. L. Krishnan and others<\/p>\n
etc. – AIR 1996 SC 497].     Therefore, the amount payable under<\/p>\n
Section 23(1A) of the 1894 Act is an additional compensation in<\/p>\n
respect to the acquisition and has to be reckoned as part of the<\/p>\n
market value of the land.     Sub-section (1A) of Section 23 was<\/p>\n
introduced by Land Acquisition (Amendment) Act, 1984.              It<\/p>\n
provides that in every case the Court shall award an amount as<\/p>\n
additional compensation at the rate of 12% per annum on the<\/p>\n
market value of the land for the period commencing on and from<\/p>\n
the date of publication of the notification under Section 4(1) to the<\/p>\n
date of the award of the Collector or to the date of taking<\/p>\n
possession of the land, whichever is earlier. In other words sub-<\/p>\n
section (1A) of Section 23 provides for additional compensation.<\/p>\n
The said sub-section takes care of increase in the value at the rate<\/p>\n
of 12% per annum.\n<\/p>\n
                                                                   1<\/span><\/p>\n
\n                                                                   9<\/span>\n<\/p>\n
23.   In addition to the market value of the land, as above provided,<\/p>\n
the Court shall in every case award a sum of 30% on such market<\/p>\n
value, in consideration of the compulsory nature of acquisition.<\/p>\n
This is under Section 23(2) of the 1894 Act. In short, Section 23(2)<\/p>\n
talks about solatium. Award of solatium is mandatory. Similarly,<\/p>\n
payment of additional amount under Section 23(1A) is mandatory.<\/p>\n
The award of interest under Section 28 of the 1894 Act is<\/p>\n
discretionary.   Section 28 applies when the amount originally<\/p>\n
awarded has been paid or deposited and when the Court awards<\/p>\n
excess amount.    In such cases interest on that excess alone is<\/p>\n
payable. Section 28 empowers the Court to award interest on the<\/p>\n
excess amount of compensation awarded by it over the amount<\/p>\n
awarded by the Collector. The compensation awarded by the Court<\/p>\n
includes the additional compensation awarded under Section<\/p>\n
23(1A) and the solatium under Section 23(2) of the said Act. This<\/p>\n
award of interest is not mandatory but is left to the discretion of<\/p>\n
the Court. Section 28 is applicable only in respect of the excess<\/p>\n
amount, which is determined by the Court after a reference under<\/p>\n
Section 18 of the 1894 Act. Section 28 does not apply to cases of<\/p>\n
undue delay in making award for compensation [See: Ram Chand<\/p>\n
& others etc v. Union of India & Ors. – 1994(1) SCC 44]. In the
\n                                                                  2<\/span>
\n                                                                  0<\/span>
\ncase of Shree Vijay Cotton & Oil Mills Ltd. v. State of Gujarat<\/a> –<\/p>\n
(1991) 1 SCC 262, this Court has held that interest is different<\/p>\n
from compensation.\n<\/p>\n<\/p>\n
24.   To sum up, interest is different from compensation. However,<\/p>\n
interest paid on the excess amount under Section 28 of the 1894<\/p>\n
Act depends upon a claim by the person whose land is acquired<\/p>\n
whereas interest under Section 34 is for delay in making payment.<\/p>\n
This vital difference needs to be kept in mind in deciding this<\/p>\n
matter.   Interest under Section 28 is part of the amount of<\/p>\n
compensation whereas interest under Section 34 is only for delay<\/p>\n
in making payment after the compensation amount is determined.<\/p>\n
Interest under Section 28 is a part of enhanced value of the land<\/p>\n
which is not the case in the matter of payment of interest under<\/p>\n
Section 34.\n<\/p>\n<\/p>\n
25.   It is clear from reading of Sections 23(1A), 23(2) as also<\/p>\n
Section 28 of the 1894 Act that additional benefits are available on<\/p>\n
the market value of the acquired lands under Section 23(1A) and<\/p>\n
23(2) whereas Section 28 is available in respect of the entire<\/p>\n
compensation.    It was held by the Constitution Bench of the<\/p>\n
Supreme Court in Sunder v. Union of India<\/a> – (2001) 7 SCC 211,
\n                                                                   2<\/span>
\n                                                                   1<\/span>
\nthat “indeed the language of Section 28 does not even remotely<\/p>\n
refer to market value alone and in terms it talks of compensation or<\/p>\n
the sum equivalent thereto.        Thus, interest awardable under<\/p>\n
Section 28, would include within its ambit both the market value<\/p>\n
and the statutory solatium. It would be thus evident that even the<\/p>\n
provisions of Section 28 authorise the grant of interest on solatium<\/p>\n
as well.” Thus solatium means an integral part of compensation,<\/p>\n
interest would be payable on it.    Section 34 postulates award of<\/p>\n
interest at 9% per annum from the date of taking possession only<\/p>\n
until it is paid or deposited. It is a mandatory provision. Basically<\/p>\n
Section 34 provides for payment of interest for delayed payment.<\/p>\n
Taxability of additional compensation and interest
\nunder Section 45(5) of the 1961 Act in the context
\nof the provisions of L.A. Act, 1894<\/p>\n
26.   The question before this Court is : whether additional amount<\/p>\n
under Section 23(1A), solatium under Section 23(2), interest paid<\/p>\n
on excess compensation under Section 28 and interest under<\/p>\n
Section 34 of the 1894 Act, could be treated as part of the<\/p>\n
compensation under Section 45(5) of the 1961 Act?<\/p>\n
27.   In the case of Hindustan Housing (supra) certain lands<\/p>\n
belonging to the assessee-company, which was in the business of
\n                                                                 2<\/span>
\n                                                                 2<\/span>
\ndealing in land and which maintained its account on mercantile<\/p>\n
system, were first requisitioned and then compulsorily acquired by<\/p>\n
the State Government.     The Land Acquisition Officer awarded<\/p>\n
Rs.24,97,249\/- as compensation. On appeal the Arbitrator made<\/p>\n
an award at Rs.30,10,873\/- with interest at 5% from the date of<\/p>\n
acquisition. Thereupon, the State preferred an appeal to the High<\/p>\n
Court. Pending the appeal, the State Government deposited in the<\/p>\n
Court Rs.7,36,691\/- being the additional amount payable under<\/p>\n
the award and the assessee was permitted to withdraw that<\/p>\n
additional amount on furnishing a security bond for refunding the<\/p>\n
amount in the event of the said Appeal being allowed. On receiving<\/p>\n
the amount, the assessee credited it in its suspense account on the<\/p>\n
same date. The question was : whether the additional amount of<\/p>\n
Rs.7,24,914\/- could be taxed as the income on the ground that it<\/p>\n
became payable pursuant to the award of the Arbitrator.        The<\/p>\n
Tribunal held that the amount did not accrue to the assessee as its<\/p>\n
income and was, therefore, not taxable in the assessment year<\/p>\n
1956-57. The financial year in which the additional amount came<\/p>\n
to be withdrawn ended on 31.3.56. It was held by this Court that<\/p>\n
although award was made on 29.7.1955, enhancing the amount of<\/p>\n
compensation payable to the assessee, the entire amount was in
\n                                                                   2<\/span>
\n                                                                   3<\/span>
\ndispute in the appeal filed by the State. Therefore, there was no<\/p>\n
absolute right to receive the amount at that stage. It was held that<\/p>\n
if the Appeal was to be allowed in its entirety, the right to payment<\/p>\n
of enhanced compensation would have fallen altogether. Therefore,<\/p>\n
according to this Court, the extra amount of compensation of<\/p>\n
Rs.7,24,914\/- was not income arising or accruing to the assessee<\/p>\n
during the previous year relevant to the assessment year 1956-57.<\/p>\n
28.   The question is : whether the judgment of this Court in<\/p>\n
Hindustan Housing (supra) would apply to the present case which<\/p>\n
arises under the Income-tax Act, 1961? At the outset, it may be<\/p>\n
noted that the judgment of this Court in Hindustan Housing<\/p>\n
(supra) was delivered on 29.7.86.     It was prior to 1.4.88 when<\/p>\n
Section 45(5) stood incorporated by Finance Act 1987 w.e.f. 1.4.88.<\/p>\n
Further, the judgment of this Court in Hindustan Housing (supra)<\/p>\n
has been given in respect of assessment year 1956-57 under the<\/p>\n
Income-tax Act, 1922 whereas, in the present case, we are<\/p>\n
concerned with the 1961 Act which defines the word “transfer” in<\/p>\n
much wider sense under Section 2(47).       Lastly, for the reasons<\/p>\n
given hereinafter, particularly in the context of introduction of<\/p>\n
Section 45(5) of the 1961 Act w.e.f.1.4.88 a totally new scheme
\n                                                                      2<\/span>
\n                                                                      4<\/span>
\nstood introduced keeping in mind cases of compulsory acquisition<\/p>\n
under the 1894 Act under which compensation is payable at<\/p>\n
multiple stages and amounts stand withdrawn by the assessee-<\/p>\n
claimants and used by the assessee(s) for several years, during<\/p>\n
which litigation is pending. It is in the context of Section 45(5) that<\/p>\n
we need to decide the year of taxability. It is significant to note that<\/p>\n
Section 12B of 1922 Act did not contain specific reference to<\/p>\n
compulsory acquisition as contained in Section 2(47) of the 1961<\/p>\n
Act.    Therefore, in our view, the judgment of this Court in<\/p>\n
Hindustan Housing (supra) is not applicable to the present case.<\/p>\n
29.    From Section 45 it is clear that capital gains are not income<\/p>\n
accruing from day to day. It is deemed income which arises at a<\/p>\n
fixed point of time, viz, date of transfer.      Section 45(5), newly<\/p>\n
inserted by the Finance Act, 1987, w.e.f. 1.4.88 and subsequently<\/p>\n
amended, retrospectively w.e.f. 1.4.88, by the Finance Act, 1991,<\/p>\n
enacts overriding provision and takes care of a situation –<\/p>\n
             where the capital gains arise from the transfer of a
\n       capital asset, being a transfer by way of compulsory
\n       acquisition and the compensation for such transfer stands
\n       enhanced in stages by any court, tribunal or authority. In
\n       such a situation, the capital gains so arising is, for and from
\n       assessment year 1988-89, has to be dealt with as under : –\n<\/p><\/blockquote>\n
                                                                   2<\/span>
\n                                                                   5<\/span><\/p>\n
           (i)  the capital gains computed with respect to the
\n           compensation awarded in the first instance would be
\n           chargeable as Income under the head “Capital Gains” of
\n           the previous year in which such compensation or part
\n           thereof was first received; and<\/p>\n<\/blockquote>\n
           (ii)  amount by which compensation or consideration
\n           is enhanced or further enhanced by the court, tribunal
\n           or authority is to be Deemed Income chargeable under
\n           the head “Capital Gains” of the previous year in which
\n           such amount is received by the assessee.\n<\/p><\/blockquote>\n
30.   For the said purpose, the cost of acquisition is to be taken as<\/p>\n
Nil [See: Explanation (i)]. Also, where the enhanced compensation<\/p>\n
is received by any person, other than the transferor by reason of<\/p>\n
the death of the transferor or for any reason, the amount of such<\/p>\n
additional compensation or additional consideration is to be<\/p>\n
deemed to be the income of the recipient of the previous year in<\/p>\n
which such amount is received by him.\n<\/p><\/blockquote>\n
31.   Two aspects need to be highlighted. Firstly, Section 45(5) of<\/p>\n
the 1961 Act deals with transfer(s) by way of compulsory<\/p>\n
acquisition and not by way of transfers by way of sales etc. covered<\/p>\n
by Section 45(1) of the 1961 Act. Secondly, Section 45(5) of the<\/p>\n
1961 Act talks about enhanced compensation or consideration<\/p>\n
which in terms of L.A. Act 1894 results in payment of additional<\/p>\n
compensation.\n<\/p>\n
                                                                    2<\/span><\/p>\n
\n                                                                    6<\/span><\/p>\n
32.   The issue to be decided before us – what is the meaning of the<\/p>\n
words “enhanced compensation\/consideration” in Section 45(5)(b)<\/p>\n
of the 1961 Act?     Will it cover “interest”?    These questions also<\/p>\n
bring in the concept of the year of taxability.\n<\/p>\n<\/p>\n
33.   It is to answer the above questions that we have analysed the<\/p>\n
provisions of Sections 23, 23(1A), 23(2), 28 and 34 of the 1894 Act.<\/p>\n
As discussed hereinabove, Section 23(1A) provides for additional<\/p>\n
amount. It takes care of increase in the value at the rate of 12 %<\/p>\n
per annum. Similarly, under Section 23(2) of the 1894 Act there is<\/p>\n
a provision for solatium which also represents part of enhanced<\/p>\n
compensation.     Similarly, Section 28 empowers the court in its<\/p>\n
discretion to award interest on the excess amount of compensation<\/p>\n
over and above what is awarded by the Collector.           It includes<\/p>\n
additional amount under Section 23(1A) and solatium under<\/p>\n
Section 23(2) of the said Act. Section 28 of the 1894 Act applies<\/p>\n
only in respect of the excess amount determined by the court after<\/p>\n
reference under Section 18 of the 1894 Act. It depends upon the<\/p>\n
claim, unlike interest under Section 34 which depends on undue<\/p>\n
delay in making the award.         It is true that “interest” is not<\/p>\n
compensation. It is equally true that Section 45(5) of the 1961 Act
\n                                                                    2<\/span>
\n                                                                    7<\/span>
\nrefers to compensation. But as discussed hereinabove, we have to<\/p>\n
go by the provisions of the 1894 Act which awards “interest” both<\/p>\n
as an accretion in the value of the lands acquired and interest for<\/p>\n
undue delay.    Interest under Section 28 unlike interest under<\/p>\n
Section 34 is an accretion to the value, hence it is a part of<\/p>\n
enhanced compensation or consideration which is not the case with<\/p>\n
interest under Section 34 of the 1894 Act.        So also additional<\/p>\n
amount under Section 23(1A) and solatium under Section 23(2) of<\/p>\n
the 1961 Act forms part of enhanced compensation under Section<\/p>\n
45(5)(b) of the 1961 Act. In fact, what we have stated hereinabove<\/p>\n
is reinforced by the newly inserted clause (c) in Section 45(5) by the<\/p>\n
Finance Act, 2003 w.e.f.1.4.2004.        This newly added clause<\/p>\n
envisages a situation where in the assessment for any year,-<\/p>\n
           -the capital gain arising from the transfer of a capital
\n           asset is computed by taking the-\n<\/p><\/blockquote>\n
           -compensation or consideration referred to in clause (a)
\n           of section 45(5) or, as the case may be,<\/p>\n<\/blockquote>\n
           -enhanced compensation or consideration referred to in
\n           clause (b) of section 45(5),<\/p>\n
           and subsequently such compensation or consideration
\n           is reduced by any court, Tribunal or other authority.
\n                                                                      2<\/span>
\n                                                                      8<\/span><\/p>\n
34.   In such a situation, such assessed capital gain of that year<\/p>\n
shall be recomputed by taking the compensation or consideration<\/p>\n
as so reduced by such court, Tribunal or other authority to be the<\/p>\n
full value of the consideration.         For giving effect to such<\/p>\n
recomputation,   the   provisions   of   the   newly   inserted   (w.e.f.<\/p>\n
1.4.2004) section 155(16) by the Finance Act, 2003 (32 of 2003),<\/p>\n
have been enacted.\n<\/p>\n<\/p>\n
35.   It was urged on behalf of the assessee that Section 45(5)(b) of<\/p>\n
the 1961 Act deals only with re-working, its object is not to convert<\/p>\n
the amount of enhanced compensation into deemed income on<\/p>\n
receipt. We find no merit in this argument. The scheme of Section<\/p>\n
45(5) of the 1961 Act was inserted w.e.f. 1.4.88 as an overriding<\/p>\n
provision.   As stated above, compensation under the L.A. Act,<\/p>\n
1894, arises and is payable in multiple stages which does not<\/p>\n
happen in cases of transfers by sale etc. Hence, the legislature had<\/p>\n
to step in and say that as and when the assessee-claimant is in<\/p>\n
receipt of enhanced compensation it shall be treated as “deemed<\/p>\n
income” and taxed on receipt basis. Our above understanding is<\/p>\n
supported by insertion of clause (c) in Section 45(5) w.e.f. 1.4.04<\/p>\n
and Section 155(16) which refers to a situation of a subsequent
\n                                                                     2<\/span>
\n                                                                     9<\/span>
\nreduction   by   the   Court,   Tribunal   or   other   authority   and<\/p>\n
recomputation\/amendment of the assessment order. Section 45(5)<\/p>\n
read as a whole (including clause “c”) not only deals with re-<\/p>\n
working as urged on behalf of the assessee but also with the<\/p>\n
change in the full value of the consideration (computation) and<\/p>\n
since the enhanced compensation\/consideration (including interest<\/p>\n
under Section 28 of the 1894 Act) becomes payable\/paid under<\/p>\n
1894 Act at different stages, the receipt of such enhanced<\/p>\n
compensation\/consideration is to be taxed in the year of receipt<\/p>\n
subject to adjustment, if any, under Section 155(16) of the 1961<\/p>\n
Act, later on. Hence, the year in which enhanced compensation is<\/p>\n
received is the year of taxability.    Consequently, even in cases<\/p>\n
where pending appeal, the Court\/Tribunal\/Authority before which<\/p>\n
appeal is pending, permits the claimant to withdraw against<\/p>\n
security or otherwise the enhanced compensation (which is in<\/p>\n
dispute), the same is liable to be taxed under Section 45(5) of the<\/p>\n
1961 Act. This is the scheme of Section 45(5) and Section 155(16)<\/p>\n
of the 1961 Act. We may clarify that even before the insertion of<\/p>\n
Section 45(5)(c) and Section 155(16) w.e.f. 1.4.04, the receipt of<\/p>\n
enhanced compensation under Section 45(5)(b) was taxable in the<\/p>\n
year of receipt which is only reinforced by insertion of clause (c)
\n                                                                       3<\/span>
\n                                                                       0<\/span>
\nbecause the right to receive payment under the 1894 Act is not in<\/p>\n
doubt.    It is important to note that compensation, including<\/p>\n
enhanced compensation\/consideration under the 1894 Act, is<\/p>\n
based on the full value of property as on date of notification under<\/p>\n
Section 4 of that Act. When the Court\/Tribunal directs payment of<\/p>\n
enhanced compensation under Section 23(1A), or Section 23(2) or<\/p>\n
under Section 28 of the 1894 Act it is on the basis that award of<\/p>\n
Collector or the Court, under reference, has not compensated the<\/p>\n
owner for the full value of the property as on date of notification.<\/p>\n
36.   Having settled the controversy going on for last two decades,<\/p>\n
we are of the view that in this batch of cases which relate back to<\/p>\n
assessment years 1991-92 and 1992-93, possibly the proceedings<\/p>\n
under the L.A. Act 1894 would have ended. In number of cases we<\/p>\n
find that proceedings under the 1894 Act have been concluded and<\/p>\n
taxes have been paid. Therefore, by this judgment we have settled<\/p>\n
the law but we direct that since matters are decade old and since<\/p>\n
we are not aware of what has happened in Land Acquisition Act<\/p>\n
proceedings in pending appeals, the recomputation on the basis of<\/p>\n
our judgment herein, particularly in the context of type of interest<\/p>\n
under Section 28 vis-`-vis interest under Section 34, additional
\n                                                                                          3<\/span>
\n                                                                                          1<\/span>
\ncompensation under Section 23(1A) and solatium under Section<\/p>\n
23(2) of the 1894 Act, would be extremely difficult after all these<\/p>\n
years, will not be done.\n<\/p>\n<\/p>\n
37.     Subject to what is stated hereinabove, we allow the civil<\/p>\n
appeal of the Department with no order as to cost.<\/p>\n
Civil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17644 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17643 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17645 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17642 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17641 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17647 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.17646 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.8350 of 2009<\/p>\n
Civil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.8451 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.4832 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.4833 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.4834 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.4835 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.20657 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.20658 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.20659 of 2008<\/p>\n
Civil Appeal No.       of 2009 – Arising out of S.L.P. (C) No.7599 of 2009<\/p>\n
Civil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.3054 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.3717 of 2009
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.4174 of 2009
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.31566 of 2008
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.713 of 2009
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.5300 of 2009
\nCivil   Appeal   No.   of   2009   –   Arising   out   of   S.L.P.   (C)   No.6378 of 2009<\/p>\n
38.     For the reasons given and also subject to what is stated
\nhereinabove in Civil Appeal No.                    of 2009 – Arising out of S.L.P.
\n                                                                       3<\/span>
\n                                                                       2<\/span><\/p>\n
(C) No.17640 of 2008 – Commissioner of Income Tax, Faridabad v.<\/p>\n
Ghanshyam (HUF), the civil appeals filed by the Department stand
\nallowed with no order as to costs.\n<\/p>\n<\/p>\n
                                       ……………………………J.\n<\/p>\n
                                       (S.H. Kapadia)<\/p>\n
                                       …………………………..J.\n<\/p>\n
                                      (AFTAB ALAM)
\nNew Delhi;\n<\/p>\n
July 16, 2009.\n<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009 Author: S H Kapadia Bench: S.H. Kapadia, Aftab Alam REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4401 OF 2009 (Arising out of S.L.P.(C) No.17640 of 2008) Commissioner of Income-tax, Faridabad … Appellant (s) Versus Ghanshyam (HUF) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-30438","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commr-of-i-t-faridabad-vs-ghanshyam-huf-on-16-july-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009 - 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