District Land Acquisition Officer  (DLAO) paid compensation to various parties on account of land acquisition by government. Assessing Officer held that TDS under section 194L was attracted as said land was urban in nature.  Accordingly, TDS was worked out and interest were charged in terms of section 201(1) and 201(1A) for failure to deduct TDS. However, Commissioner (Appeals) deleted addition by mainly relying on reports of other District Administrations, who had certified distance of said agricultural lands beyond 2 KMs range. On appeal the Tribunal held that  the  Assessing Officer had fortified his conclusion based on reply of Executive officer, Nagar Panchayat, Khunti wherein it had been stated that aerial distance of impugned land being part of a project-‘Knowledge City’, was 1.5 km from Khunti Nagar Panchayat which was apparently within two km limit as per clause b(i) to section 2(14).  There was apparent contradiction in stands taken by all government authorities, evidently being part of same hierarchy, it was incumbent on Commissioner (Appeals) to clearly bring on record basis of their respective claims. Since Commissioner (Appeals) had considered a one-sided version to be correct, matter is   remanded back to Commissioner (Appeals) to arrive at a conclusion by examining authorities concerned, so as to find out actual basis for their respective contentions. (AY. 2013-14 to 2016-17)