ASHOK KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner-decree holder is aggrieved of the order whereby execution application has been dismissed on the ground that the character and nature of the land was not agricultural and therefore, the act of the department in deducting TDS on the enhanced amount containing element of interest also was not justifiable.

(2.) Learned counsel for the petitioner submits that as per the ratio decidendi culled out by this Court in RA-CR No. 46-CII of 2014 in CR No. 7740 of 2012 decided on 2.2.2016 (Jagmal Singh and another Vs. State of Haryana and another) relying upon the judgment of Hon'ble Supreme Court in Commissioner of Income Tax, Faridabad Vs. Ghanshyam (HUF), 2009 9 JT 445 Civil Appeal No. 4401 of 2009 decided on 16.7.209 wherein it has been held that TDS would be charged on the enhanced amount compensation but not on the interest and this aspect has totally been ignored by the court below.

(3.) He further submits that jamabandi and khasra girdawari have not been noticed by the court below in holding that the land was not agricultural and therefore Section 194-A of the Income Tax Act, 1961 would not come into play, therefore, the payment of enhanced compensation was not liable to be deducted at source. I have heard learned counsel for the petitioner and appraised the paper book.