2024 (3) TMI 1519

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hy S. R., Advocate) For the Respondents : Sri. Madanan Pillari, Cgc For R1; Sri. E.I. Sanmathi, Advocate For R2; Sri. Shobhit N. Shetty, Advocate For R3 ORDER In this petition, petitioner seeks quashing of the impugned order at Annexure-A dated 16.01.2024 passed by the 2nd respondent whereby the application filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 was re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (in short 'RFCTLARR Act'), the petitioner would not be liable to pay income tax nor deduct TDS on the compensation amount awarded in favour of the petitioner. However, the said contention of the petitioner was rejected by the 2nd respondent by passing the impugned order, which is assailed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....luding Gazette Notification dated 28.08.2015, which makes the said Act applicable to the National Highways Act which is notified as item No. 7 in the Fourth Schedule. It is therefore contended, that the impugned order passed by the 2nd respondent deserves to be set aside and the application for condonation of delay filed by the petitioner deserves to be allowed by exempting the petitioner from pay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Annexure-A' is hereby set aside. (iii) Matter is remitted back to the 2nd respondent for reconsideration afresh, in accordance with law, bearing in mind the observations made in this order and provisions of Section 105(3) of the RFCTLARR Act, 2013 r/w the Fourth Schedule of the said Act, as well as the judgment of the HON'BLE DIVISION BENCH OF THIS COURT IN THE CASE OF BANGALORE M....