TDS misclassification on land acquisition compensation results in interest entitlement on refund, and the challenge against that relief was dismissed

TDS was deducted under an incorrect provision on compensation paid for compulsory acquisition of agricultural land; the correct characterisation is a bank interest-type deduction error, giving rise to an entitlement to interest on the refund. The High Court directed respondent to pay interest on the refunded TDS from date of deposit until refund under the statutory refund mechanism, and that relief remained intact when the subsequent challenge was dismissed. The Supreme Court challenge failed, leaving the interest-directed refund obligation enforceable against the respondent.

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There is a "gross delay of 457 days" in filing the Special Leave Petition which "has not been satisfactorily explained" by the petitioner. The Court also finds "no good reason to interfere with the impugned order passed by the High Court." Consequently, the Special Leave Petition is "dismissed on the ground of delay as well as on merits." All pending applications are disposed of. The decision rests on procedural laches (inordinate, unexplained delay) warranting dismissal, coupled with a substantive conclusion that the High Court's order does not merit interference on appeal. Procedural bar and merits review were both applied to deny relief.

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