SooperKanoon Citation | sooperkanoon.com/866957 |
Subject | Direct Taxation |
Court | Kolkata High Court |
Decided On | Mar-21-1988 |
Case Number | Matter No. Nil of 1988 |
Judge | Ajit Kumar Sengupta, J. |
Reported in | [1989]176ITR225(Cal) |
Appellant | All India Insurance Employees' Association and Ors. |
Respondent | Union of India (UOi) |
Appellant Advocate | P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs. |
Respondent Advocate | Ghose, Adv. |
Cases Referred | Association v. Union of India |
Notice (8): Undefined variable: kword [APP/View/Case/amp.ctp, line 120]Code Contextecho "<div class='table-bordered'><b>Excerpt:</b><br/>";
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$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>'include - APP/View/Case/amp.ctp, line 120 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 120]-Code Contextecho "<div class='table-bordered'><b>Excerpt:</b><br/>";
if (trim($desc['Judgement']['casenote'])) {
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$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>'include - APP/View/Case/amp.ctp, line 120 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: kword [APP/View/Case/amp.ctp, line 123]Code Context}
//highest occurence of word in the judgement
echo $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['judgement']))), $query) . "</div>";
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>'include - APP/View/Case/amp.ctp, line 123 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 123]ajit kumar sengupta, j. 1. mr mihir bhattacharyya is directed to appear for the income-tax department as he has been appearing in all the matters. the federation of life insurance corporation of india class-i officers' association (eastern zone council) is added as party respondent. the order passed herein shall also apply to the members of the federation and mr. ghose appears for the insurance company.2. let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.3. in view of the judgment delivered on march 17, 1988, in matter no. nil of 1988 (syndicate bank officers' association v. union of india-- : [1989]176itr223(cal) ), this application is allowed.4. the insurance company is restrained from deducting any tax on city compensatory.....Code Context}
//highest occurence of word in the judgement
echo $this->Wand->highlight($this->Excerpt->extractRelevant($kword,strtolower(strip_tags($desc['Judgement']['judgement']))), $query) . "</div>";
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>'include - APP/View/Case/amp.ctp, line 123 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
}
echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 0include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
Ajit Kumar Sengupta, J.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
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echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 1include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
}
echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 2include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
}
echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 3include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
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echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 4include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.
Notice (8): Undefined variable: query [APP/View/Case/amp.ctp, line 144]Code Contextecho $this->Adsense->display('responsive_rect');
}
echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p style="text-align: justify;"></p><p style="text-align: justify;">', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ), 'casename_url' => 'india-insurance-employees-association-vs-union-uoi', 'args' => array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) ) $title_for_layout = 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ' $desc = array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p>Ajit Kumar Sengupta, J. </p><p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 5include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109
5. Parties will act on the signed copy of the minutes of the operative part of this judgment.
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echo html_entity_decode($this->Wand->highlight($content[$i], $query));
$viewFile = '/home/legalcrystal/app/View/Case/amp.ctp' $dataForView = array( 'title_for_layout' => 'All India Insurance Employees Association and ors Vs Union of India Uoi 21 03 1988 Calhc - Citation 866957 - Court Judgment | ', 'desc' => array( 'Judgement' => array( 'id' => '866957', 'acts' => '', 'appealno' => 'Matter No. Nil of 1988', 'appellant' => 'All India Insurance Employees' Association and Ors.', 'authreffered' => '', 'casename' => 'All India Insurance Employees' Association and Ors. Vs. Union of India (UOi) (21.03.1988 - CALHC)', 'casenote' => ' - ', 'caseanalysis' => null, 'casesref' => 'Association v. Union of India;', 'citingcases' => '', 'counselplain' => 'P.K. Chatterjee, ;Sil and ;Tapan Roy, Advs.', 'counseldef' => 'Ghose, Adv.', 'court' => 'Kolkata', 'court_type' => 'HC', 'decidedon' => '1988-03-21', 'deposition' => '', 'favorof' => null, 'findings' => null, 'judge' => 'Ajit Kumar Sengupta, J.', 'judgement' => '<p style="text-align: justify;">Ajit Kumar Sengupta, J. </p><p style="text-align: justify;">1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.</p><p style="text-align: justify;">2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.</p><p style="text-align: justify;">3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p style="text-align: justify;">4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p style="text-align: justify;">5. 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In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.</p><p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.</p><p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p></p><p>', 'observations' => null, 'overruledby' => null, 'prhistory' => '', 'pubs' => '[1989]176ITR225(Cal)', 'ratiodecidendi' => '', 'respondent' => 'Union of India (UOi)', 'sub' => 'Direct Taxation', 'link' => null, 'circuit' => null ) ) $casename_url = 'india-insurance-employees-association-vs-union-uoi' $args = array( (int) 0 => '866957', (int) 1 => 'india-insurance-employees-association-vs-union-uoi' ) $url = 'https://sooperkanoon.com/case/amp/866957/india-insurance-employees-association-vs-union-uoi' $ctype = ' High Court' $caseref = 'Association v. Union of India<br>' $content = array( (int) 0 => '<p>Ajit Kumar Sengupta, J. ', (int) 1 => '<p>1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.', (int) 2 => '<p>2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.', (int) 3 => '<p>3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.', (int) 4 => '<p>4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insurance company shall be refunded to each of them within four weeks from the date of communication of this order. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any decision is rendered by the Supreme Court setting aside the decision of this court or any other court taking similar view, the Income-tax Department will proceed to recover the tax refunded to the officers and staff of the insurance company in terms of this order in accordance with law.', (int) 5 => '<p>5. Parties will act on the signed copy of the minutes of the operative part of this judgment.<p>', (int) 6 => '<p>' ) $paragraphAfter = (int) 1 $cnt = (int) 7 $i = (int) 6include - APP/View/Case/amp.ctp, line 144 View::_evaluate() - CORE/Cake/View/View.php, line 971 View::_render() - CORE/Cake/View/View.php, line 933 View::render() - CORE/Cake/View/View.php, line 473 Controller::render() - CORE/Cake/Controller/Controller.php, line 963 Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 200 Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 167 [main] - APP/webroot/index.php, line 109