Chinta Devi And Others v. The Asstt. Commissioner Income Tax (Tds)…Respondentsand Others

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 1971 of 2018 Decided on: 15.11.2018 Chinta Devi and others …Petitioners Versus The Asstt. Commissioner Income Tax (TDS)…Respondentsand others Coram The Hon’ble Mr. Justice Surya Kant, Chief Justice.The Hon'ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?[1] For the petitioners: Mr. Vinay Mehta, Advocate. For the respondents:Mr. Vinay Kuthiala, Senior Advocate,with Mr. Diwan Singh Negi, Advocate,for respondents No. 1 and 2. Mr. Prashant Chaudhary, Advocate,for respondent No. 3. Surya Kant, Chief Justice.(Oral) It is hardly in dispute that in view of the judgment of the Hon'ble Supreme Court in Commissioner 1Whether reporters of the local papers may be allowed to see the judgment? of Income Tax versus Ghanshyam (HUF), reported (2009) 315 ITR 1 (SC), no TDS will be deducted on theamount of compensation payable to a land loser onacquisition of his land. Following that dictum, the amountdeposited through TDS by respondent No. 3 withrespondents No. 1 and 2 is required to be refunded to thepetitioners. 2.Accordingly, respondents No. 1 and 2 aredirected to refund the deducted TDS amount to thepetitioners within eight weeks in view of the TDSCertificates (Annexure P-1 to P-15). 3.The writ petition is disposed of in above terms.Pending miscellaneous applications, if any, also standdisposed of. (Surya Kant) Chief Justice November 15, 2018 ( rajni ) (Ajay Mohan Goel) Judge