2019 (5) TMI 2019 - SC - Income Tax

Interest u/s 28 of the Land Acquisition Act 1894 granted by the court form part of the enhanced compensation is exempted u/s 10(37) - TDS on enhanced compensation - HELD THAT - We are not inclined to entertain the writ petition under Article 32 of the Constitution. Writ petition is accordingly dismissed. It shall, be without prejudice to any of the remedies available to the petitioners including praying for a fresh decision on the return filed in pursuance of the judgment of this Court in Union of India Ors. v. Hari Singh ORs 2017 (11) TMI 923 - SUPREME COURT Learned ASG submits that the review petition which was earlier filed to review has already been withdrawn hence, steps will be taken for passing the fresh assessment order on the return filed by the petitioner.

Summary

The Supreme Court dismissed the writ petition under Article 32 of the Constitution without prejudice to any other remedies available to the petitioners, including seeking a fresh decision on the return filed in a previous case. The review petition related to the previous judgment has been withdrawn, and steps will be taken for a new assessment order.