SEEMA JAGDISH PATIL Vs. NATIONAL HI-SPEED RAIL

JUDGEMENT

(1.) Rule. Rule made returnable forthwith by consent of the parties.

(2.) The petitioner assails an action on the part of the respondent No.1 in deducting income tax at source from the compensation paid to the petitioner by the respondent No.1 for the acquisition of his land.

(3.) The petitioner claims to be the owner of certain plots of land situated at Bhiwandi, Thane. The respondent No.1 acquired the land of the petitioner purportedly under an agreement. The respondent No.1 deducted income tax at source from the compensation paid to the petitioner. The same appears to have been deducted on 23/10/2019. On or about 8/5/2020, a supplementary deed was entered into between the petitioner and the respondent under which some additional amount was paid to the petitioner and income tax was deducted at source from the said part of the compensation also. On or about 4/12/2020, the petitioner requested the respondent No.1 to reverse the tax deducted at source on the ground that no tax was deductable. On or about 24/12/2020, the respondent No.1 replied to the petitioner that exemption from income tax is not applicable in case of the land acquired from the petitioner and in any case, the income tax deducted at source from the petitioner was duly deposited with the Income Tax Department.