Full Judgment Text
ITEM NO.102 COURT NO.5 SECTION IIIA
S U P R E M E C O U R T O F I N D I A
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.
CORAM :
HON'BLE MR. JUSTICE S.H. KAPADIA
HON'BLE MR. JUSTICE AFTAB ALAM
For Appellant(s) Mr. K. Rdhakrishnan, Sr.Adv.
Mr. Arijit Prasad, Adv.
Mr. Rahul Kaushik, Adv.
Mr. Tapeshwar Singh, Adv.
Mr. B.V. Balaram Das,Adv.
For Respondent(s) Mr. T.L. Vishwanatha Iyer, Sr.Adv.
Mr. Rajiv Tyagi,Adv.
Mr. Chanchal Biswal, Adv.
Mr. Vikas Mishra, Adv.
UPON hearing counsel the Court made the following
O R D E R
The appeal is dismissed with no order as to costs.
(S. Thapar)
PS to Registrar
(Madhu Saxena)
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
M/S I.T.I. LIMITED ...RESPONDENT(S)
O R D E R
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.
....................J.
[ S.H. KAPADIA ]
New Delhi, ....................J
January 21, 2009 [ AFTAB ALAM ]