2011 (6) TMI 1032

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.... Mr. J.S. Cooner, Advocate ORDER AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of three petitions bearing CWP Nos. 10333, 10417 and 10481 of 2011 as identical relief has been claimed in all the aforesaid petitions on similar facts involved therein. For brevity, the facts are being taken from CWP No. 10333 of 2011. 2. By way of instant petition, the petitioners seek writ ....

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....out of the total amount of enhanced compensation and interest paid thereon. According to the petitioners, no tax could be deducted under the Income Tax Act, 1961(in short, "the Act") out of the enhanced compensation paid for agricultural land acquired by the State. Hence, the present writ petition. 4. We have heard learned counsel for the petitioners. 5. The relief claimed by the petitioners....

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....ntitled to refund of the same. 7. A perusal of Annexure P-1 shows that the following amounts have been deducted at source on the principal amount of enhanced compensation as well as on the interest received on enhanced compensation in all the three writ petitions:- Sr. No. CWP No. Amount deducted 1. 10333 of 2011 Rs.44,118/- 2. 10417 of 2011 Rs.11,69,007/- 3. 10....