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2021 (8) TMI 1305
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.... ORDER PER S. S. VISWANETHRA RAVI, JM: The Revenue through this Miscellaneous Petition is seeking recall of an order dated 01.07.2019 of this Tribunal in ITA No.2584/PUN/2016 for the assessment year 2013-14. 2. When the matter had come up for hearing, none appeared on behalf of the assessee despite due service of notice. Therefore, we dispose of this MA after hearing the ld. CIT-DR. 3....
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.... in the appeal before the Tribunal is regarding the taxability of the interest received on compensation under the Land Acquisition Act. The Assessing Officer brought to tax the interest received on compensation placing reliance on the provisions of section 145A r.w.s. 56(2)(viii) of the Act which are applicable from the assessment year 2010-11. The ld. CIT(A) also confirmed the action of the Asses....