9911796707
TMI Blog2014 (10) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by awardees of compensation amounts - Subsequently, however, the award passed under the Act was set aside by this Court in proceedings that challenged the acquisition proceedings - where the payment of T.D.S, by the petitioners to the Income Tax Department, was not actually required but had already been effected at the time of payment of the compensation amount to the Sub Court, Thiruvalla - there is a detailed procedure that has to be followed for the purposes of getting a refund of T.D.S amounts erroneously paid - there was no tax that the 3rd and 4th respondents would have to pay to the Income Tax Department in respect of the compensation amounts. - Refund to be granted subject to verification that whether TDS credit was availed or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st and 2nd respondents which came to be rejected by Ext.P5 order of the 2nd respondent. 2. A counter affidavit has been filed on behalf of the 2nd respondent wherein it is stated that the T.D.S payment was made in accordance with the provisions of section 203 of the Income Tax Act. Once the payment was made to the Income Tax Department, then the amount would be adjusted towards the tax liability of the deductee. Accordingly, if there was to be a refund of the amounts paid, it was incumbent upon the deductee to file a return of income with the jurisdictional income tax authority enclosing the T.D.S certificate issued by the deductor, and it is only thereafter that the Income Tax Department can process the refund application preferred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the Income Tax Department, was not actually required but had already been effected at the time of payment of the compensation amount to the Sub Court, Thiruvalla. No doubt, the Standing counsel for the 1st and 2nd respondents would point out that, as per the Income Tax Act, there is a detailed procedure that has to be followed for the purposes of getting a refund of T.D.S amounts erroneously paid. In this case, however, considering the fact that no amounts were admittedly paid, by way of compensation, to the 3rd and 4th respondents and, consequently, there was no tax that the 3rd and 4th respondents would have to pay to the Income Tax Department in respect of the said compensation amounts, I feel the writ petition can be disposed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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