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TMI Blog2015 (9) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... s common order for the sake of convenience. 2. The common issue for the assessment years 2000-01 to 2009-10 relates to the applicability or otherwise of the provisions of section 194L/194LA of the Income-tax Act, 1961. 3. The impugned order of assessment is made under section 201(1)/ 201(1A) of the Act. The Assessing Officer was of the firm belief that there has been acquisition of immovable property for various projects by the assessee for which the project affected persons have been compensated as per the Land Acquisition Act of 1894 and since the assessee has not deducted tax at source as per the provisions of section 194L/194LA, the Assessing Officer treated the assessee as the assessee-in-default and computed the demand of tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4J of the Act. The Assessing Officer has levied interest under section 201(1A) of the Act which has been deleted by the learned Commissioner of Income-tax (Appeals). 5.1. While scrutinising the return, the Assessing Officer noticed that the assessee has made payment towards annual maintenance contract of AC and lift on which TDS has been made under section 194C of the Act whereas the Assessing Officer was of the opinion that these services fell under the category of technical services subject to TDS under section 194J of the Act and since the assessee has deducted tax under section 194C, the Assessing Officer proceeded with consequential liability under section 201(1) of the Act at Rs. 73,79,004 and also liable for interest under section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the orders of the authorities below. In so far as the first issue of payment of compensation vis-a-vis TDS under section 194L/194LA of the Act is concerned, the facts on the record show that to implement the scheme of the Government relating to the road widening near the railway tracks, the assessee evacuated the illegal/unauthorised persons in the form of squatters/hutments for which the assessee paid certain compensation to these persons. The fact of the matter is that these occupants were unauthorised and illegal, they were not the real owners of the land, therefore, there is no question of acquiring the land. The land always belonged to the State. It was only the encumbrance which was removed by the assessee by making payment of cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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