Addl. District Magistrate (Land Acquisition) Joint Organisation Vs JCIT(TDS)

Parties Involved

Facts Summary

The assessee, a Land Acquisition Authority of the Uttar Pradesh State Government, acquired certain pieces of land on behalf of the National Highway Authority of India (NHAI) in accordance with a notification issued by the Ministry of Road Transport and Highways. The assessee paid compensation to the respective farmers for their lands, which included interest for delayed payment. The Revenue conducted a spot verification and found that the applicable TDS were either not deducted or short deducted. Consequently, the Deputy Commissioner of Income Tax (TDS) issued demand notices for non/short deduction of TDS and interest. The assessee contested these orders before the National Faceless Appeal Centre (NFAC), which were upheld. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT), arguing that the provisions of section 194LA of the Income Tax Act do not apply to the compulsory acquisition of immovable property.…

Legal Issues

• 1. Whether the provisions of section 194LA of the Income Tax Act apply to the compulsory acquisition of immovable property?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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