TMI Blog2013 (9) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of counsel for the revenue that the matter is covered by judgment of this Court in Karnail Singh v. State of Haryana and others (2009-4)156 PLR 423. 3. Since issue in question in both the writ petitions is common, for dictating order, the facts have been taken from Civil Writ Petition No. 3477 of 2006. 4. The challenge by the petitioners is to the tax deducted at source on the element of interest which was paid on account of delay in payment of enhanced compensation regarding acquisition of their agricultural land. The prayer made is for directing the respondents to refund the amount which had been deducted at source. 5. The case set up by the petitioners is that the agricultural land of the petitioners situated in Gurgaon Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e acquired land falls for taxation under Section 56 of the Act as income from other sources and it would be exigible to tax in the year of receipt under cash system of accountancy. Accordingly, it was held that tax at source had been rightly deducted. The relevant portion of the judgment reads as under:-- 6. A perusal of Annexure P-2 clearly depicts that the nature of interest received by the petitioner falls under Section 194A of the Act on account of delayed payment made by the State Government for acquisition of her land. Learned counsel for the petitioner submitted that since the interest was received in respect of the land, which was agricultural in nature, it had also attained the character of 'agriculture income' and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 9. Thereafter in Civil Writ Petition No. 10333 of 2011 Kulwant Rai and others v. State of Haryana and others (2011-4)164 PLR 191, decided on 2.6.2011, it was held that the petitioners have alternative remedy by way of filing the income tax return and getting the tax deducted at source adjusted against their tax liability 5. The relief claimed by the petitioners in all the petitions is that the respondents have made tax deduction at source from the amount of compensation of the acquired agricultural land which they were not authorized to do so and, therefore, the said amount be released to the petitioners along with interest. 6. Learned counsel for the petitioners by placing reliance upon Annexure P-2, order dated 15.9.2010 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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