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Matter remanded as High Court failed to give reasons on the issue that whether interest for delayed payment of compensation for acquisition of land is subjected to TDS or not — Commissioner,

SUPREME COURT OF INDIA

 

Civil Appeal Nos. 5062, 5063, 5064, 5065 and 5066 of 2011

 

Commissioner, Belgaum Urban ...................................................Appellant.
Development Authority
V
Commissioner of Income-Tax and another .................................Respondent

 

A. K. Sikri And Arun Mishra, JJ.

 
Date : February 12, 2016
 
Appearances

S. N. Bhat For the Petitioner :
P. S. Narasimha, Anil Katiyar, Rupesh Kumar, A. K. Kaul, A. K. Raina, B. V. Balaram Das For the Respondent :


Section 194A of the Income Tax Act, 1961 — TDS — Matter remanded as High Court failed to give reasons on the issue that whether interest for delayed payment of compensation for acquisition of land is subjected to TDS or not — Commissioner, Belgaum Urban Development Authority vs. Commissioner of Income Tax.


JUDGMENT


1. While issuing notice in these appeals, the following order was passed on February 22, 2010 :

"Issue notice as to why the matters should not be remitted.

In the impugned order, no reasons have been given by the High Court. Hence, matters need to be sent back. This is prima facie opinion."

2. In view of the said position reflected in the aforesaid order, learned counsel for the respondent was confronted therewith. He submitted that he has no objection if the matters are remitted to the High Court for fresh consideration.

3. The impugned orders passed by the High Court are, accordingly, set aside and all these cases are remitted back to the High Court for deciding the issue afresh by giving detailed reasons after hearing the counsel for the parties.

4. The appeals are disposed of accordingly.

 

[2016] 382 ITR 8 (SC),[2016] 286 CTR 371 (SC)

 
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