High Court of Punjab and Haryana, Chandigarh
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Shri Sukhminder Singh, Ludhiana. v. Commissioner of Income Tax, Patiala. - ITR-76-1999  RD-P&H 11603 (30 November 2006)
I.T.R. No.76 of 1999
Date of decision: 08.12.2006
Shri Sukhminder Singh, Ludhiana.
Commissioner of Income Tax, Patiala.
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR JUSTICE RAJESH BINDAL
Present: Mr. S.K. Garg Narwana, Advocate for the revenue.
Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 25.01.1997 in I.T.A. No.842/Chandi/93 in respect of assessment years 1991-92:-
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in taking the view that the amount received as incentive bonus by a development officer of the Life Insurance Corporation was taxable under the head "salary" and not entitled to any deduction on account of expenditure other than the standard deduction available u/s 16(1) of the Income-tax Act, 1961?" We find that the issue stands covered in favour of the revenue and against the assessee by the judgment of this Court in B.M. Parmar v. C.I.T.
(1999) 235 ITR 679. In our recent judgment dated 5.9.2006 in I.T.R. No.15 of 1995 (The Commissioner of Income Tax, Haryana, Rohtak v. Kamal Kishore Batra DO, LIC, Kalanaur, Rohtak), we have answered the question in favour of the revenue and against the assessee.
Since no one has appeared on behalf of the assessee, we return the reference unanswered.
( ADARSH KUMAR GOEL )
December 08, 2006 ( RAJESH BINDAL )
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