Over 2 lakh Indian cases. Search powered by Google!

Case Details

SHRI SUKHMINDER SINGH, LUDHIANA. versus COMMISSIONER OF INCOME TAX, PATIALA.

High Court of Punjab and Haryana, Chandigarh

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


Shri Sukhminder Singh, Ludhiana. v. Commissioner of Income Tax, Patiala. - ITR-76-1999 [2006] RD-P&H 11603 (30 November 2006)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.

I.T.R. No.76 of 1999

Date of decision: 08.12.2006

Shri Sukhminder Singh, Ludhiana.

-----Applicant

Vs.

Commissioner of Income Tax, Patiala.

-----Respondent

CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR JUSTICE RAJESH BINDAL

Present: Mr. S.K. Garg Narwana, Advocate for the revenue.

-----

ORDER:

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 )

JUDGE

December 08, 2006 ( RAJESH BINDAL )

ashwani JUDGE

Pag


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.