9911796707
TMI Blog2024 (1) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... BORKAR SHEETAL SUBODH., ADVOCATE For the Respondent : SRI. E.I. SANMATHI., ADVOCATE ORDER In this petition, the petitioner seeks the following reliefs: "[i] Issue a Writ of Certiorari or in the like nature of writ, quashing the impugned order dated 08.03.2023, passed by the concerned respondent Authority vide F. No.Cond.119[2][b]/CCIT/BNG-1/2022-23 passed in DIN:ITBA/COM/S/91/2022- 23/1051049 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rily disclosed tax in respect of long term capital gains for receiving compensation from the concerned authority-Karnataka Industrial Areas Development Board. It is contended that the petitioner was unaware of the exemption for deduction of tax deducted at source as well as payment of tax in respect of the land acquisition compensation received by her and when she came to know about the same, she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICES AND OTHERS' in W.A. No. 890/2022 and connected matters disposed of on 27.09.2023, wherein it is held that the land acquisition compensation is exempted from payment of income tax. Applying the law laid down by the Hon'ble Division Bench, I am of the considered opinion that the respondents committed error in rejecting the request of the petitioner for refund of the tax collected by them i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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