https://www.taxtmi.com/caselaws?id=10848 The court held that the Land Acquisition Officer lacked authority to demand the return of 10% of the compensation amount disbursed to the petitioner for income tax, as per Section 194L of the Income-tax Act. The notice issued by the Officer was set aside, allowing the Income-tax Department to decide on recovering the amount. The court quashed the notice, directing authorities to inform the Income-tax Department of the failure to recover the sum and granting them the liberty to take legal action if needed. en-us Mon, 24 Nov 2003 00:00:00 +0530 Sat, 25 Jul 2009 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10848 The court held that the Land Acquisition Officer lacked authority to demand the return of 10% of the compensation amount disbursed to the petitioner for income tax, as per Section 194L of the Income-tax Act. The notice issued by the Officer was set aside, allowing the Income-tax Department to decide on recovering the amount. The court quashed the notice, directing authorities to inform the Income-tax Department of the failure to recover the sum and granting them the liberty to take legal action if needed. Case-Laws Income Tax Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10848