IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 18475 OF 2017 (Arising out of SLP (C)No. 27333 of 2017) INCOME TAX OFFICER-TDS 2, RAJKOT ... Appellant VERSUS MUKTANANDGIRI MAHESHGIRI ... Respondent ORDER Delay condoned. Leave granted. Since no one has entered appearance on behalf of respondent in spite of service, matter is proceeded ex-parte. We have heard learned senior counsel appearing for appellant. We find that issue involved in this case is squarely covered by order dated September 15, 2017, of this Court passed in Civil Appeal No. 15041 of 2017 and other batch matters titled as 'Union of India and Ors. v. Hari Singh and Ors.' where following directions were given: - (1) respondents shall file appropriate returns before Assessing Officer(s) in respect of Assessment Signature Not Verified Years in question within period of two months from Digitally signed by NIDHI AHUJA today in case they feel that compensation in Date: 2017.11.15 16:47:36 IST Reason: respect of land belonging to them which had been 1 C.A. No. 18475 OF 2017 acquired was agricultural land, and claim refund of tax which was deducted at source and deposited with Income Tax Department. On filing of these returns, Assessing Officer(s) shall go into aforesaid question and wherever it is found that compensation was received in respect of agricultural land, tax deposited with Income Tax Department shall be refunded to these respondents. (2) While determining as to whether compensation paid was for agricultural land or not, Assessing Officer(s) will keep in mind provisions of Section 28 of Land Acquisition Act and law laid down by this Court in 'Commissioner of Income Tax, Faridabad v. Ghanshyam (HUF)' [2009 (8) SCC 412] in order to ascertain whether interest given under said provision amounts to compensation or not. (3) direction to refund amount of Tax Deducted at Source (TDS) to Land Acquisition Collector is, accordingly, set aside. However, in those cases where amount has already been refunded, no interference is called for and it will be for Income Tax Department to proceed in accordance with provisions of Income Tax Act. 2 C.A. No. 18475 OF 2017 (4) Where such notices have not already been issued or assessments have not already been made, if such action is taken within period of two months from today, issue of limitation would not come in way of Income Tax Department. This order is passed having regard to fact that present proceedings were pending in this Court because of which it was not possible for Income Tax Department to issue these notices earlier. (5) In future, Land Acquisition Collectors shall follow procedure as stipulated by High Court of Kerala in Nalini's case, which is reproduced above. This appeal stands disposed of in same terms. ..........................., J. [ A.K. SIKRI ] ..........................., J. [ ASHOK BHUSHAN ] New Delhi; November 10, 2017. 3 C.A. No. 18475 OF 2017 ITEM NO.9 COURT NO.6 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No. 27333/2017 (Arising out of impugned final judgment and order dated 29-11-2016 in SCA No. 16453/2016 passed by High Court of Gujarat at Ahmedabad) INCOME TAX OFFICER TDS 2 RAJKOT Petitioner(s) VERSUS MUKTANANDGIRI MAHESHGIRI Respondent(s) (With IA No.98001/2017-CONDONATION OF DELAY IN FILING) Date : 10-11-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Yashank P. Adhyaru, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Mr. Mohan Prasad Gupta, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. Leave granted. appeal stands disposed of in terms of signed order. (NIDHI AHUJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER [Signed order is placed on file.] 4 Income-tax Officer-TDS 2, Rajkot v. Muktanandgiri Maheshgiri