2021 (9) TMI 1510

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Dated:- 1-9-2021
CIVIL MISC. PETITION MAIN (ORIGINAL) No. 381 OF 2018 - -
Income Tax
HON'BLE MR. JUSTICE VIVEK SINGH THAKUR For the Petitioner : MS. SHILPA SOOD AND MR. ATUL JHINGAN, ADVOCATES For the Respondent : SHRI VINAY KUTHIALA, SR. ADVOCATE WITH MR. DIWAN NEGI ORDER Present petition has been filed against direction passed by the Motor Accident Claims Tribunal-IV, Shim .....

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..... which warrant of attachment of movable and immovable property of petitioner has been ordered to be issued. 3. Section 194-A of Income Tax Act, 1961, clearly provides that any person, not being an individual or a Hindu undivided family, responsible for paying to a 'resident' any income by way of interest, other than income by way of interest on securities, shall deduct income tax on such income a .....

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..... erefore, in view of above said decision, deduction of income tax by petitioner/Insurance Company on the interest accrued/awarded on the compensation deposited by the petitioner/Insurance Company is illegal and is contrary to the law of land. 6. In view of above discussion, this petition is disposed of directing respondent No. 7 Income Tax Officer, (TDS), Sector 2, Panchkula, Haryana to refund the .....

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..... ngly. Petition is disposed of in the aforesaid terms, so also pending application(s), if any. No order as to costs. The petitioner is permitted to produce copy of order downloaded from the High Court website and the concerned authorities shall not insist for certified copy of the order, however, they may verify the order from the High Court website or otherwise. Dasti copy on usual terms.
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