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2006 (8) TMI 165 - HC - Income TaxTDS on enhanced compensation - agricultural land - liability to pay income-tax from the amount of compensation awarded by the Land Acquisition Officer - HELD THAT:- Rule 31 of the Income-tax Rules enjoins that the claimants in land acquisition proceedings are entitled to get a tax deduction certificate in Form No. 16A within one month from the end of month during which the credit has been given or the sums have been paid or, as the case may be, a cheque or warrant for payment. The Land Acquisition Officer shall issue tax deduction certificate within one month from the end of the month in which the amount was deposited. It is advisable that the Land Acquisition Officers consult the Income-tax Officers in such matters and ascertain the rate of income-tax to be deducted from the compensation and interest. In the case at hand, the petitioner claims exemption from the liability to pay income-tax on the ground that as per the revenue records, the land acquired was agricultural land. The land acquisition court has no jurisdiction to decide that issue and that is a matter to be decided by the Income-tax Officer. So the order passed by the court below is correct. The remedy available to the petitioner is to get the TDC from the Land Acquisition Officer and claim refund from the Income-tax Officer. In the result the civil revision petition is dismissed. There will be a direction to the Land Acquisition Officer to issue TDC to the petitioner in accordance with law as expeditiously as possible.
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