2002 (7) TMI 29

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..... f a circular issued by the Deputy Commissioner of Income-tax to the Land Acquisition Collector, directing him to deduct tax at source at the time of making payment of interest to the petitioner on account of enhancement of compensation. It is also prayed that the Collector may be restrained from deducting the tax at source in terms of the said circular. According to the petitioner, since the amou .....

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..... pread over of the income for the period for which payment came to be made so as to compute the income for assessing tax for the relevant accounting year. In view of the said authoritative pronouncement, no relief can be granted to the petitioner. Accordingly, the writ petition is dismissed and the rule is discharged. The interim order stands vacated. However, the petitioner is granted liberty to .....

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