Supreme Court - Daily Orders
Income Tax Officer Tds 2 Rajkot vs Muktanandgiri Maheshgiri on 10 November, 2017
Bench: A.K. Sikri, Ashok Bhushan
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 18475 OF 2017
(Arising out of SLP (C)No. 27333 of 2017)
INCOME TAX OFFICER-TDS 2, RAJKOT ... Appellant
VERSUS
MUKTANANDGIRI MAHESHGIRI ... Respondent
O R D E R
Delay condoned.
Leave granted.
Since no one has entered appearance on behalf of the respondent in spite of service, the matter is proceeded ex-parte.
We have heard learned senior counsel appearing for the appellant. We find that the issue involved in this case is squarely covered by the order dated September 15, 2017, of this Court passed in Civil Appeal No. 15041 of 2017 and other batch matters titled as 'Union of India and Ors. v. Hari Singh and Ors.' where the following directions were given: -
“(1) The respondents shall file appropriate returns before the Assessing Officer(s) in respect of Assessment Signature Not Verified Years in question within a period of two months from Digitally signed by NIDHI AHUJA today in case they feel that the compensation in Date: 2017.11.15 16:47:36 IST Reason: respect of land belonging to them which had been 1 C.A. No. 18475 OF 2017 acquired was agricultural land, and claim refund of the tax which was deducted at source and deposited with the Income Tax Department. On the filing of these returns, the Assessing Officer(s) shall go into the aforesaid question and wherever it is found that the compensation was received in respect of agricultural land, the tax deposited with the Income Tax Department shall be refunded to these respondents. (2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition Act and the law laid down by this Court in 'Commissioner of Income Tax, Faridabad v. Ghanshyam (HUF)' [2009 (8) SCC 412] in order to ascertain whether the interest given under the said provision amounts to compensation or not.
(3) The direction to refund the amount of Tax Deducted at Source (TDS) to the Land Acquisition Collector is, accordingly, set aside. However, in those cases where the amount has already been refunded, no interference is called for and it will be for the Income Tax Department to proceed in accordance with the provisions of Income Tax Act.
2 C.A. No. 18475 OF 2017 (4) Where such notices have not already been issued or assessments have not already been made, if such an action is taken within a period of two months from today, issue of limitation would not come in the way of the Income Tax Department. This order is passed having regard to the fact that the present proceedings were pending in this Court because of which it was not possible for the Income Tax Department to issue these notices earlier.
(5) In future, Land Acquisition Collectors shall follow the procedure as stipulated by the High Court of Kerala in Nalini's case, which is reproduced above.” This appeal stands disposed of in the same terms.
..........................., J. [ A.K. SIKRI ] ..........................., J. [ ASHOK BHUSHAN ] New Delhi;
November 10, 2017.
3 C.A. No. 18475 OF 2017 ITEM NO.9 COURT NO.6 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No. 27333/2017 (Arising out of impugned final judgment and order dated 29-11-2016 in SCA No. 16453/2016 passed by the High Court of Gujarat at Ahmedabad) INCOME TAX OFFICER TDS 2 RAJKOT Petitioner(s) VERSUS MUKTANANDGIRI MAHESHGIRI Respondent(s) (With IA No.98001/2017-CONDONATION OF DELAY IN FILING) Date : 10-11-2017 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Yashank P. Adhyaru, Sr. Adv.
Mr. H. Raghavendra Rao, Adv.
Mr. Mohan Prasad Gupta, Adv.
Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Leave granted.
The appeal stands disposed of in terms of the signed order.
(NIDHI AHUJA) (MALA KUMARI SHARMA)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] 4