P MAHALAKSHMI Vs. COMMISSIONER OF INCOME TAX BANGALORE

JUDGEMENT

(1.) These appeals are preferred against the judgment of the Karnataka high Court. The question in short is whether the compensation awarded under the head "fourthly" in sub-section (1) of Section 23 of the Land acquisition Act does, or does not, represent the compensation for the land acquired. Section 23 (1) reads as follows:

(2.) The High Court has held, and in our opinion rightly, that the amount awarded under the said head stands on the same footing as the amount awarded under any other head in the said sub-section (sic section) and that no distinction as between them is permissible. All of them represent the compensation awarded for the land acquired under the Act. The High Court was right in answering the question referred to it in the negative i. e. in favour of the Revenue and against the assessee.

(3.) Appeals are accordingly dismissed.