Court No. - 39 Case :- WRIT - C No. - 59224 of 2015 Petitioner :- Suresh Chandra Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Anita Tripathi Counsel for Respondent :- C.S.C.,Bharat Agrawal, Ashok Kumar, Krishna Agarwal, Ashish Agarwal Hon'ble Dilip Gupta,J. Hon'ble Mukhtar Ahmad,J. sole relief pressed for by learned counsel for petitioner at time of hearing of this petition is that Additional Commissioner, Income Tax (TDS), Sanjay Place, District Agra may take decision on communication dated 25 August 2012 sent by Special Land Acquisition Officer, Nagar Mahapalika, Agra. said communication states that since land was acquired on basis of agreement, no TDS is required to be deducted on ex-gratia payment and, therefore, TDS which had earlier been deducted and deposited with Income Tax Department should be ordered to be refunded. Sri Ashok Kumar, learned counsel appearing for respondent no.3 with Sri Ashish Agarwal has stated that decision shall be taken and communicated to Special Land Acquisition Officer, in case it has not already been done, at early date. Sri Krishna Agarwal has appeared for respondent no.2. This petition is, accordingly, disposed of with direction to Additional Commissioner, Income Tax (TDS), Sanjay Place, District Agra to take appropriate decision on communication dated 25 August 2012 and inform Special Land Acquisition Officer, Nagar Mahapalika, Agra expeditiously and preferably within period of two months from date certified copy of this order is filed by petitioner. It is made clear that Court has not adjudicated on merits of claim which shall be examined by Additional Commissioner, Income Tax (TDS) in accordance with law. Order Date :- 28.10.2015 GS (Dilip Gupta, J.) (Mukhtar Ahmad, J.) Suresh Chandra v. State Of U.P. And 4 Other