Sec. 194LA of the Income-tax Act, 1961 - Deductions of tax at source - Writ petition of the petitioner-assessee relates to the AY 2012-13 whereby Petitioner's request for refund claim under section 119 (2) (b) of the IT Act was declined. High Court dismissed the writ petition holding that ”the documentary material shown to us by the Respondent leads to the conclusion that the land in question would be categorized as a capital asset. Therefore, the assessee cannot claim the benefit of exemption to ”agricultural land" and hence, the compensation received by the assessee in pursuance of land acquisition proceedings, is subject to tax and the refund has been rightly rejected, as being barred by limitation“. - GURUDWARA SAHIB PATTI DHALIWAL V/s CHIEF CIT - [2020] 270 TAXMAN 151 (DELHI)