Respondent, an individual landowner, had her land acquired for formation of a National Highway and TDS was deducted from compensation. For the relevant assessment year, refund of such TDS was claimed in the return of income, and the intimation under section 143(1) determined the refund along with interest, which was credited to the respondent’s bank account. Subsequently, the respondent filed a writ petition seeking declaration that compensation received under the National Highways Act was exempt from income tax in view of section 96  of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and for refund of TDS. Single Judge directed refund of TDS with interest. Division Bench held that the direction issued by the Single Judge, in effect, resulted in refund of the very same amount for a second time, which was impermissible under the provisions of the Act.   Order of the Single Judge set aside. (AY. 2022-23)