₹128 Crore Penalty on Land Acquisition Officer Overturned for TDS Issues: P&H High Court

The case revolves around the Land Acquisition Officer (LAO) and the Assistant Commissioner of Income Tax, TDS Circle. The primary issue was whether the LAO was wrongfully penalized for not deducting Tax Deducted at Source (TDS) on interest payments made to landowners whose land had been acquired. Case Details In this case, the LAO was responsible for disbursing enhanced compensation to landowners. During this process, the LAO faced the question…