https://www.taxtmi.com/caselaws?id=757057 HC held that the Land Acquisition Officer was not liable under s.201/201(1A) for failing to deduct TDS on compensation interest because he acted on directions from his superior, based on legal advice and extant High Court orders; there was a genuine belief that TDS was not required. The court found no fault or wrongful/illegal action by the LAO and concluded he should not be penalized for following judicial orders. The penalties imposed by the Assistant Commissioner of Income Tax were quashed and set aside and the writ petitions were allowed. en-us Fri, 09 Aug 2024 00:00:00 +0530 Mon, 15 Sep 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757057 HC held that the Land Acquisition Officer was not liable under s.201/201(1A) for failing to deduct TDS on compensation interest because he acted on directions from his superior, based on legal advice and extant High Court orders; there was a genuine belief that TDS was not required. The court found no fault or wrongful/illegal action by the LAO and concluded he should not be penalized for following judicial orders. The penalties imposed by the Assistant Commissioner of Income Tax were quashed and set aside and the writ petitions were allowed. Case-Laws Income Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757057