TaxTMI 
TaxTMI 
2018 (12) TMI 761
X X X X Extracts X X X X
X X X X Extracts X X X X
....nior Advocate with Mr.Subhash, Advocate ORDER Vivek Singh Thakur, Judge. (Oral) Present petition has been filed against direction passed by the Commissioner under Employees' Compensation Act, Civil Judge, Court No.1, Paonta Sahib, District Sirmaur, H.P. (hereinafter referred to as 'the Commissioner') in Execution Petition No. 93/2013 (14/10 of 16/13), titled Indra Devi and another....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cluding the amount so claimed to have been deducted by petitioner/Insurance Company as TDS. 2. Facts of the case, in brief, are that the respondents/claimants No.1 and 2 had filed a claim petition being Claim Petition No.12ECA/ 2 of 2011/09 under Section 3 of the Workmen Compensation Act (now Employees' Compensation Act) for compensation on account of death of Shri Rattan Singh, who, while workin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....In execution petition preferred by the claimants/respondents for payment of balance amount of compensation, the Commissioner, vide impugned order, has directed to attach movable property of respondent/petitioner herein for realization of Rs.66,900/. 5. Section 194A of Income Tax Act, 1961, clearly provides that any person, not being an individual or a Hindu undivided family, responsible for payin....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and reiterated in CWP No. 460 of 2014, titled Shiv Ram Sharma vs. Union of India and others, and other connected matters vide decision dated 3rd June, 2015. The same principle will be applicable in the present case also. 7. Therefore, in view of abovesaid decision, deduction of income tax by petitioner/Insurance Company on the awarded compensation and interest accrued thereon is illegal and is c....