2025 (10) TMI 1460

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....ncome Tax<br>THE HON&#39;BLE MRS. JUSTICE K.S. HEMALEKHA For the Petitioners : (By Sri Raju Bhat, Advocate) For the Respondents : (By Sri Harisha A.S., Aga) ORAL ORDER The petitioners have approached this Court seeking a writ of mandamus directing the respondents to pay compensation in terms of the order passed by the Hon&#39;ble Apex Court in C.A.No.5309/2025 dated 17.02.2025, without....

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....to the claimants at the rate of 1,00,000/- for the tank fed land and 47,000/- for the dry land. Not being satisfied, the petitioners sought reference under Section 18 of the Act, 1894, which was numbered as L.A.C.No.58/2001. 4. The Civil Court enhanced compensation to Rs. 2,00,000/- per acre for tank fed land and 1,00,000/- per acre for dry land. The petitioners preferred M.F.A.No.8540/2015 bef....

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....ssioner of Income Tax, Faridabad Vs. Ghanshyam (HUF) [(2009) 8 SCC 412] (Ghanshyam). He further relies on the judgment of this Court in M/s. Power grid Corporation of India ltd. Vs. The Assistant Commissioner, Mysore Division and Others [W.P.No. 43215/2015 and connected matters.] (M/s. Power grid Corporation), wherein this Court applied the ratio in Ghanshyam's case and directed that no TDS to be ....

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....he above mentioned higher rate." 8. The apprehension of the petitioners is that 10% TDS would be deducted, as has been done in identical matters by the respondents. The Apex Court in Ghanshyam's case stated supra has categorically held that the interest awarded under Section 28 of the Act, 1894 forms part of the "enhanced compensation", whereas, the "interest" under Section 34 pertains only to ....