TMI Blog2017 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... x at source was permissible under any provision of law? - as decided by HC [2016 (12) TMI 1084 - GUJARAT HIGH COURT] the land of the petitioner was acquired for public purpose and he received compensation and interest under the provisions of Land Acquisition Act, the assessee was not liable to pay any tax on the aforesaid amount received by him. Held that:- We find that the issue involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al disposed of with directions to AO, and Land Acquisition Collectors. - Civil Appeal No. 18475 of 2017 ( Arising out of SLP (C) No. 27333 of 2017 ) - - - Dated:- 10-11-2017 - A. K. Sikri And Ashok Bhushan, JJ. For the Petitioner : Mr. Yashank P. Adhyaru, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Mr. Mohan Prasad Gupta, Adv. Mrs. Anil Katiyar, AOR ORDER Delay condoned. Leave grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the tax which was deducted at source and deposited with the Income Tax Department. On the filing of these returns, the Assessing Officer(s) shall go into the aforesaid question and wherever it is found that the compensation was received in respect of agricultural land, the tax deposited with the Income Tax Department shall be refunded to these respondents. (2) While determining as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments have not already been made, if such an action is taken within a period of two months from today, issue of limitation would not come in the way of the Income Tax Department. This order is passed having regard to the fact that the present proceedings were pending in this Court because of which it was not possible for the Income Tax Department to issue these notices earlier. (5) In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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