C I T Vs. D J & OTHERS

JUDGEMENT

(1.) Heard Sri R.K.Upadhyaya, learned counsel appearing for the petitioner.

(2.) This writ petition has been filed challenging the order dated 18.3.1994 in Misc.Case No. 26 of 1994 passed by the Ist Additional District Judge, Meerut upon the objection of the Commissioner, Income Tax, Meerut dated 11.11.1993, filed as Annexure-2 to the writ petition.

(3.) The case of the department is that under the provisions of Section 194-A of the Income Tax Act (in short the Act) the person making payment of interest on security shall at the time of credit deduct income tax at source thereon. Therefore, the compensation payable under the Land Acquisition Act which includes interest thereon is, therefore, deductible at source as provided under Section 194-A of the Act and since the court determines the interest, therefore, considering the phrase "any person" in the said Section, court would also be included and would be responsible for deduction.