2016 (2) TMI 1341 - SCH - Income Tax

TDS u.s 194A in respect of the interest paid to the owners of the land acquired - payment of interest for belated payment of compensation for the land acquired - deduction of the payment of interest at source under section 194-A by the Land Acquisition Collector - HELD THAT - While issuing notice in these appeals the following order was passed on February 22 2010 2010 (2) TMI 1303 - SC ORDER - Issue notice as to why the matters should not be remitted - In the impugned order no reasons have been given by the High Court. Hence matters need to be sent back. This is prima facie opinion. In view of the said position reflected in the aforesaid order Learned Counsel for the Respondent was confronted therewith. He submitted that he has no objection if the matters are remitted to the High Court for fresh consideration. The impugned orders passed by the High Court are accordingly set aside and all these cases are remitted back to the High Court for deciding the issue afresh by giving detailed reasons after hearing the counsel for the parties.

Summary

The Supreme Court remitted the case back to the High Court for fresh consideration due to lack of reasons in the impugned order. The High Court's orders were set aside, and the cases are to be decided afresh with detailed reasons after hearing both parties' counsel. The appeals were disposed of accordingly.