2015 (12) TMI 1919

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....spondent : Shri J.P. Bairagra ORDER PER D. KARUNAKARA RAO, AM: This appeal filed by the Revenue on 29.5.2014 is against the order of the CIT(A)-14, Mumbai dated 24.3.2014 for the Assessment Year 2010-2011. 2. In this appeal, Revenue raised six grounds in toto, wherein a couple of issues were raised and they relate to (i) the applicability of the provisions of section 194LA when the ass....

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.... Ld Counsel for the assessee submitted that on both the above mentioned issues, the appeals of the Revenue are dismissed. It is the finding of the Tribunal that when the occupants were unauthorized and illegal and not the real owners of the land, there is no question of acquiring of the land by the assessee. The land always belongs to the Government. In such circumstances of section 194L/ 194LA ha....