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2016 (3) TMI 754 - HC - Income TaxTDS on the enhanced amount compensation - whether the character and nature of the land was not agricultural? - Held that:- The finding arrived at by the trial court is not justifiable and against the revenue record. As per jamabandi Annexure P-1 the nature of the land is Chahi Nehri (agricultural). There is no reflection that the property was gair mumkin. The executing court has misread the jamabandi and more so, in view of the ratio decidendi culled out in Jagmal Singh and another Vs. State of Haryana and another [2016 (3) TMI 733 - PUNJAB & HARYANA HIGH COURT] read as the TDS is only liable to be deducted on the enhanced amount and not on interest. Keeping in view the aforementioned facts, the matter is required to be re-appraised. The impugned order is set aside. The matter is remitted back to the executing court to decide the matter afresh, keeping in view the aforementioned observations.
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