PAREEKUTTY Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has virtually challenged the provisions of section 194L of the Income Tax Act, 1961 providing for deduction of tax from the amounts awarded under the Land Acquisition Act.

(2.) I have heard the learned counsel for the petitioner, Shri George K. George, learned Standing Counsel, Government of India (Taxes) for respondents 1 and 2 and the learned Government Pleader for the third respondent. Standing counsel submits that the provisions of section 194L have subsequently been omitted. He further submits that the petitioner can file return, get an assessment and get refund, if any, since tax has already been deducted pursuant to the interim order.

(3.) I find merit in the said submission. Since pursuant to the interim order, the award amount was paid deducting tax from the said amount, it is for the petitioner to file a return in respect of the income for the said period and get an assessment, so that if any amount is due by way of refund, certainly, the petitioner will be entitled to get the same.