https://www.taxtmi.com/caselaws?id=777857 Interest on enhanced compensation for compulsory land acquisition was treated as requiring verification of actual receipt and matching TDS particulars before assessment. Where PAN and TDS details appeared inconsistent, including a mismatch between the payer's statement and Form 26AS, the factual position had to be examined afresh. Mere reflection of TDS in Form 26AS was noted as insufficient by itself to fasten tax liability if the corresponding interest had not been credited to the assessee or if tax had been deducted under the wrong PAN. The matter was restored for fresh adjudication after reasonable opportunity of hearing. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777857 Interest on enhanced compensation for compulsory land acquisition was treated as requiring verification of actual receipt and matching TDS particulars before assessment. Where PAN and TDS details appeared inconsistent, including a mismatch between the payer's statement and Form 26AS, the factual position had to be examined afresh. Mere reflection of TDS in Form 26AS was noted as insufficient by itself to fasten tax liability if the corresponding interest had not been credited to the assessee or if tax had been deducted under the wrong PAN. The matter was restored for fresh adjudication after reasonable opportunity of hearing. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777857