9911796707
TMI Blog2011 (8) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2011 , CWP No. 15001 of 2011 , CWP No. 15017 of 2011 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... Land Acquisition Act, 1894 (in short "the 1894 Act") was published on 24.1.2001 followed by notification Section 6 of the Act. The Land Acquisition Collector vide award dated 8.10.2003 awarded a sum of ₹ 2,00,000/- per acre for Nehri/Chahi and Barani/Banjar Kadim and ₹ 2,50,000/- per acre for gair mumkin land. The claimants filed references under Section 18 of the 1894 Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt wherein, this Court vide order dated 30.5.2011 in CWP No. 9739 of 2011 (Sarti v. Haryana State Industrial & Infrastructure Development Corporation Ltd. and others) had observed as under:- of 2004, decided on 27.10.2010 (Commissioner of Income Tax, Faridabad v. Bir Singh (HUF), Ballabgarh) had held that interest paid to the assessee under Section 28 of the Land Acquisition Act, 1894 (for brevit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had been rightly deducted by the payer. 7. Learned counsel for the petitioners was unable to dispute that in view of receipt of interest element on enhanced compensation, the same being taxable in the year of receipt, the petitioners were required to file return as tax was payable on the said amount. In such a situation, the petitioners have an alternative remedy by way of filing the income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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