2020 (7) TMI 574

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..... 119(2)(b) - HELD THAT:- Different High Courts subsequent to the judgment of CIT Vs. Ghanshyam Dass HUF [2009 (7) TMI 12 - SUPREME COURT] have held that tax is payable on the interest received under Section 28 of the Land Acquisition Act, under the head income from other sources . Most of the applications filed by the petitioners are barred by limitation under the same circular dated 9th .....

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..... h Mr. Shivankar Rao, Advocate. Respondent Through: Ms. Vibhooti Malhotra, Advocate. Mr. Sunil Agarwal, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petitions have been listed before this Bench by the Registry in view of the urgency expressed therein. 2. The same have been heard by way of video conferencing. 3. Present writ petitions have been filed seeking a di .....

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..... s that non adjudication of the applications filed by the petitioners is contrary to Circular dated 9th June, 2015 issued by the Central Board of Direct Taxes. 6. Issue notice. 7. Mr. Sunil Agarwal and Ms. Vibhooti Malhotra accept notice on behalf of the respondent. They state that different High Courts subsequent to the judgment of CIT Vs. Ghanshyam Dass HUF (supra) have held that tax is .....

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