Commnr. of Income Tax
& ANR. Vs. I.T.I. Ltd.  INSC 110 (21 January 2009)
SUPREME COURT OF
INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1001 OF 2005 COMMNR. OF INCOME
TAX & ANR. Appellant (s) VERSUS I.T.I. LTD. Respondent(s) (With office
report) WITH Civil Appeal NO. 1002-1009 of 2005 - With office report 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. B.V. Balaram
For Respondent(s) Mr.
T.L. Vishwanatha Iyer, Sr.Adv.
Mr. Rajiv Tyagi,Adv.
Mr. Chanchal Biswal,
Mr. Vikas Mishra,
Mr. P.J. Pardiwalla,
UPON hearing counsel
the Court made the following ORDER The appeals are dismissed with no order as
(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.1001 OF 2005 COMMNR. OF
INCOME TAX & ANR. ...APPELLANT (S) VERSUS WITH
CIVIL APPEAL NOS. 1002 TO 1009 OF 2005 ORDER A short question which arises for
determination in these Civil Appeal(s) is - whether the assessee(s) 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 Appeals and the same are dismissed with no order
as to costs.