KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD,DHARWAD vs. INCOME TAX OFFICER TDS WARD-1, HUBLI

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ITA 2125/BANG/2017Status: DisposedITAT Bangalore08 November 2019AY 2011-127 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer for verification of agreements to determine if land acquisition was compulsory and if TDS under Section 194LA was applicable. The assessee was directed to cooperate and provide necessary information.

What were the facts?

The assessee, a State Government undertaking, paid compensation for land acquisition without deducting TDS. Following survey operations, the AO initiated proceedings under Section 201(1)/201(1A) for non-deduction of TDS under Section 194LA.

What were the issues?

The primary issue was the applicability of TDS under Section 194LA on compensation paid for land acquisition and whether the acquisition qualified as compulsory.

Which sections of the Income-tax Act were involved?

Section 194LA,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Ashok Kulkarni, Advocate
For Respondent: Smt. R. Premi, JCIT (D.R)
Hearing: 23.10.2019Pronounced: 08.11.2019

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals), Hubli passed u/s 201(1) and 201(A) r.w.s. 254 and 250 of the Income Tax Act, 1961.

2.

The assessee has raised the following grounds of appeal as under :

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