Disposed¶12

Vimla Devi and 3 Others v. State of U.P. and 3 Others

Allahabad HC5 Mar 2025WTAX/1025/2025

Case brief

AI extract

What is this about?

Allahabad High Court, WRIT TAX No. 1025 of 2025, decided 11.3.2025 (Arun Bhansali, CJ and Kshitij Shailendra, J): writ petition seeking refund of TDS deducted from land-acquisition compensation and directions to decide representations before the Land Acquisition Officer; TDS found already deposited with the Income Tax Department; refund remedy held to lie exclusively under the Income Tax Act through return filing; petition disposed of with liberty to proceed statutorily. Keywords: TDS refund, Form 16A, PAN, land acquisition compensation, Income Tax Act, disposed.

What did the court decide?

Writ petition disposed of; no refund directed against the respondents. Petitioners may pursue refund of the deposited TDS by filing their returns and taking action in accordance with the provisions of the Income Tax Act. ¶12

Vimla Devi and 3 Others vs State of U.P. and 3 Others — Income Tax | Allahabad HC (2025)

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Neutral Citation No. - 2025:AHC:36038-DB

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Chief Justice's Court

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Case :- WRIT TAX No. - 1025 of 2025

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Petitioner :- Vimla Devi and 3 others Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Deshraj Garg Counsel for Respondent :- Nimai Dass, A.C.S.C.

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Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.

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This petition has been filed by the petitioners seeking a direction to the respondents to refund the amount of TDS, which was deducted from the compensation paid to the petitioners.

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Submissions have been made that land of the petitioners was acquired for National Highways and compensation was paid to the petitioners. From the compensation, a sum of Rs. 13,894/- each has been deducted as TDS and Form No. 16A has been issued to the petitioners. Submissions have been made that the petitioners have moved applications to the Land Acquisition Officer for refund of the said amount and, therefore, the authority may be directed to decide the said representations.

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A perusal of the record indicates that the amount deducted as TDS has already been deposited by the Land Acquisition Officer, which is evident from Form No. 16A (Annexure-5), wherein the PAN numbers of the petitioners are also reflected.

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In view of the fact that amount already stands deposited with the Income Tax Department, the refund can only be given in terms of the provisions of the Income Tax Act, wherein petitioners are required to file their return and seek refund of the excess amount deducted/deposited.

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In that view of the matter, the relief claimed in the petition for

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refund of TDS from respondents and seeking disposal of the writ petition would not come to the aid of the petitioners qua seeking the material relief of getting the refund.

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In that view of the matter, the petition stands disposed of.

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The petitioners may take action in accordance with the provisions of the Income Tax Act for seeking refund of the amount of TDS deposited by the competent authority/Land Acquisition Officer.

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Order Date :- 11.3.2025 RK/Pkb

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(Kshitij Shailendra, J) (Arun Bhansali, CJ)

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Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad

Vimla Devi and 3 Others v. State of U.P. and 3 Others

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Vimla Devi and 3 Others v. State of U.P. and 3 Others

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