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TMI Blog2017 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 1 In this petition under Article 226 of the Constitution of India, the petitioner, who is the original owner and claimant of the subject land, challenges the order passed by respondent No.1 deducting Tax At Source [TDS] as per Section 194(A) of the Income Tax @20% from the compensation awarded by the 4th Additional Senior Civil Judge, Mehsana in Reference Application LAR Nos.529 to 543 of 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhai Balabhai Vs. Income Tax OfficerTDS1, Surat & Ors. in Special Civil Application No.17944 of 2015 remained as good law and holds the field and applicable to the facts of the present case. 4 Having regard to the facts and circumstances of the case and submissions made by the learned advocate for the parties, we are of the opinion that the law laid down by Division Bench of this Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier challenged the communication dated 9th February, 2015 whereby its application for a certificate under section 197 of the I.T. Act had been rejected, and subsequently, tax on the interest payable under section 28 of the Act of 1894 has already been deducted at source. Consequently, the challenge to the above communication has become infructuous and hence, the prayer clause came to be modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1894. However, the Departments of State of Gujarat like the respondent herein in spite of notice given by learned advocate for the petitioners on 18.01.2017 with a request not to deduct TDS amount from the compensation awarded under Section 28 of The Land Acquisition Act, 1894 for the subject land, no reply is received. 6 In view of the above, we have no hesitation in issuing direction to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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