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Issues involved:
The issue involved in this judgment is related to the illegal deduction of Tax Deducted at Source (TDS) from compensation due to the petitioner u/s the Land Acquisition Act, 1894. Judgment Details: 1. The judgment by the High Court of Punjab and Haryana, delivered by Hon'ble Mr. Justice Adarsh Kumar Goel and Hon'ble Mr. Justice Ajay Kumar Mittal, consolidated the cases CWP Nos.16549, 16580, 16581, and 16583 of 2010 as they all revolved around the same issue. 2. In CWP No.16549 of 2010, the petitioner sought direction for the release of the amount illegally deducted as TDS from the compensation due to them as per the provisions of the Land Acquisition Act, 1894. 3. The petitioner contended that tax was deducted under Section 194LS of the Income Tax Act, 1961, without determining whether the acquired land was agricultural land or not. Referring to a previous judgment, the Court emphasized that tax deduction should not occur without establishing the nature of the land acquired. The Income Tax Department was directed to refund the deducted amount to the Collector for proper verification. 4. Despite the previous judgment, the deduction of tax continued or refunds were not processed by the Income Tax Department and Land Acquisition Collectors in Punjab and Haryana. The Court warned that non-compliance could lead to action under the Contempt of Courts Act, 1971, and highlighted the ongoing unnecessary litigation due to such failures. 5. The Court, in line with the earlier judgment, directed the Chief Secretaries of Punjab and Haryana and the Chief Commissioner of Income Tax, Chandigarh, to issue immediate directives to ensure compliance with the previous judgment. This step aimed to prevent further unnecessary litigation on the same issue. 6. Copies of the order were to be sent to the relevant authorities for prompt compliance, and a photocopy was to be placed in the files of each connected case for reference.
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