2014 (10) TMI 293

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....writ petition preferred by the District Collector, Pathanamthitta, as also the Special Tahsildar LA(General), Pathanamthitta, seeking refund of the amounts paid to the Income Tax Department by way of tax deduction at source (TDS), while effecting payment of compensation amounts to the Sub Court, Thiruvalla, pursuant to the award that was passed in land acquisition proceedings that were initiated a....

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....y of T.D.S, they had preferred an application before the 1st and 2nd respondents which came to be rejected by Ext.P5 order of the 2nd respondent. 2. A counter affidavit has been filed on behalf of the 2nd respondent wherein it is stated that the T.D.S payment was made in accordance with the provisions of section 203 of the Income Tax Act. Once the payment was made to the Income Tax Department, ....

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....oss the Bar, I am of the view that this is a case where, admittedly, the T.D.S amounts were deducted from payments that were due to the 3rd and 4th respondents pursuant to an award that was passed under the Land Acquisition Act. The T.D.S amounts were then paid over to the Income Tax Department. The compensation amount, as per the award passed in terms of the Land Acquisition Act, was, however, no....

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....e time of payment of the compensation amount to the Sub Court, Thiruvalla. No doubt, the Standing counsel for the 1st and 2nd respondents would point out that, as per the Income Tax Act, there is a detailed procedure that has to be followed for the purposes of getting a refund of T.D.S amounts erroneously paid. In this case, however, considering the fact that no amounts were admittedly paid, by wa....