2010 (1) TMI 108

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.... 3. Yogesh Putney for respondent No. 4. JUDGMENT This petition seeks quashing of TDS certificates issued by the Land Acquisition Collector Sonipat after deducting the tax at source under sections 194 LA of the income tax 1961 (for short, "the Act"). 2. The case of the petitioners is that their agricultural land has been acquired in pursuance of notifications dated November 9, 1992, und....

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....sed the record. 6. The question for consideration is whether deduction is permissible out of the compensation disbursed for acquisition of agricultural land. Section 194LA of the Act is as under:   "194LA. any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on a....

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....o jurisdiction to make deduction from compensation for agricultural land. In the absence of jurisdiction to deduct tax from compensation for agricultural land, the stand of the Income-tax Department that since there is remedy of getting the assessment done and to receive refund, the writ petition was not maintainable, cannot be accepted. The Collector could not have made deduction without determin....