TMI Blog2011 (8) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 - MR. JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE AND MR. JUSTICE AJAY KUMAR MITTAL. Mr. Sudhir Mittal, Advocate for the petitioner JUDGEMENT AJAY KUMAR MITTAL, J. 1. This order shall dispose of CWP Nos. 14935, 14956, 14996 to 15001 and 15017 of 2011 as according to the learned counsel for the petitioners identical facts are involved and similar relief has been claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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. The reference Court vide award dated 24.3.2009 granted compensati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 brevity, 1894 Act ) on enhanced amount of compensation in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 return and getting the tax deducted at source adjusted against their tax liability. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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