Hari Kishan Sharma Vs Govt of NCT of Delhi & Anr. (Delhi High Court)
Delhi High Court held that deduction of tax by Land Acquisition Collector is duly, however, the same was not reflected in Form 26AS. Thus, petitioner cannot be penalized for mere reason that Form 26AS suffered from a discrepancy.
Facts- The petitioner had duly filed his return for AY 2010-11 on 24 June 2010, offering an income of INR 5,26,580/- to tax. The said return is stated to have been processed under Section 143(1) on 27 January 2011. It however appears that with respect to the compensation which had been received by the petitioner under the Land Acquisition Act, 1894, although the Land Acquisition Collector (South) is stated to have made appropriate deductions towards tax payable on compensation, the same was not reflected in the Form 26AS of the petitioner.
This constrained him to approach this Court by way of a writ petition seeking an appropriate direction for the LAC (South) to accord credit of Tax Deduction at Source amounting to INR 1,68,118/- against the total enhanced compensation of INR 18,59,239/- received in Financial Year 2009-10.
The writ petition came to be disposed of by this Court on 25 October 2017 with the LAC (South) being commanded to duly examine the grievance of the petitioner- assessee and accord appropriate TDS credit. It was pursuant to our direction that the LAC (South) issued a revised Form 16A in respect of TDS which already stood deducted and which Form was issued to the petitioner on 02 December 2017. It was in the aforesaid back drop that the petitioner approached the respondent for being permitted to file a revised return for AY 2010-11.
