Income Tax,Bangalore Vs. M/S. I.T.I. Ltd.  INSC 109 (21 January 2009)
SUPREME COURT OF
INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 989 OF 2005 COMMISSIONER OF
INCOME TAX,BANGALORE & ANR. Appellant (s) VERSUS M/S. I.T.I. LTD.
Respondent(s) Date: 21/01/2009 This Appeal was called on for hearing today.
HON'BLE MR. JUSTICE
S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAM For Appellant(s) Mr. K.
Mr. Arijit Prasad,
Mr. Rahul Kaushik,
Mr. Tapeshwar Singh,
Mr. B.V. Balaram
For Respondent(s) Mr.
T.L. Vishwanatha Iyer, Sr.Adv.
Mr. Rajiv Tyagi,Adv.
Mr. Chanchal Biswal,
Mr. Vikas Mishra,
UPON hearing counsel
the Court made the following ORDER The appeal is dismissed with no order as to
(S. Thapar) (Madhu
Saxena) PS to Registrar Court Master The signed order is placed on the file.
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 989 OF 2005 COMMISSIONER
OF INCOME TAX, BANGALORE & ANR. ...APPELLANT (S) VERSUS ORDER A short
question which arises for determination in this Civil Appeal is - whether the
assessee was under statutory obligation under Income Tax Act, 1961, and/or the
Rules to collect evidence to show that its employee(s) had actually utilized
the amount(s) paid towards Leave Travel Concession(s)/Conveyance Allowance? It
may be noted that the beneficiary of exemption under Section 10(5) is an
individual employee. There is no circular of Central Board of Direct Taxes
(CBDT) requiring the employer under Section 192 to collect and examine the
supporting evidence to the Declaration to be submitted by an employee(s).
For the above reasons
there is no merit in the Civil Appeal and the same is dismissed with no order
as to costs.