2016 (12) TMI 1084

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....Constitution of India, the petitioner has challenged the action of the respondent no. 1-authority in illegally deducting and depositing an amount of Rs. 45,20,257/- towards TDS from the total amount of compensation and interest. The petitioner has prayed for issuance of appropriate writ, direction or order directing the concerned respondent to pay/refund the aforesaid sum of amount to the petitioner. 3. That the petitioner is the original claimant in Land Reference No. 1369 of 1999. Pursuant to the judgment and award passed by the Reference Court, Junagadh, the petitioner was held to be entitled to a sum of Rs. 92,56,980/- towards additional compensation and a sum of Rs. 3,06,39,391/- towards interest on the additional amount of compensati....

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.... Tax Officer-TDS-1, Surat & Anr. [Special Civil Application No. 17944 of 2015 : Decided on 31st March 2016]. It is also the case on behalf of the petitioner that even the concerned Income-tax authority has also issued a certificate in favour of the petitioner that in respect of the aforesaid amount, the petitioner is not liable to any tax or deduct any TDS. 6. Shri Hardik Vora, learned AGP appearing for the respondent no. 1 is not in a position to justify the action on the part of the respondent no. 1 in deducting the tax at source on interest received by the petitioner under the provisions of the Land Acquisition Act. 7. Shri Manish R Bhatt, learned senior advocate appearing with Ms. Mauna Bhatt, learned advocate for the respondent no. 2....