Himachal Pradesh Court September 1992 Judgments
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Vinod Kumar Vs. Income-tax Officer and ors.
Court: Himachal Pradesh
Decided on: Sep-15-1992
Reported in: (1993)114CTR(HP)16,[1993]200ITR79(HP)
Kamlesh Sharma, J.1. Both these petitions (Cr. M. Ps. (M) Nos. 1023 and 1024 of 1988) are being disposed of by a common judgment as these involve identical facts and questions of law and the parties are also the same.2. The facts giving rise to Criminal Miscellaneous Petition (Main) No. 1023 of 1988 are that pro forma respondent No. 3, Naubat Rai, who was Karyana dealer at ]oginder Nagar, filed his income-tax return for the year 1971-72 with the Income-tax Officer, Mandi. He had shown in his income-tax return rental income of Rs. 3,500 net from his building alleged to be let out to his son, Vinod Kumar, the petitioner. It was also the case of Naubat Rai that in the said building his son, Vinod Kumar, was running a hotel in the name and style of Messrs. Tourist Hotel. But from the evidence, the Income-tax Officer found that Naubat Rai, the assessee, washimself running the hotel and in order to conceal his income from the hotel business and evade tax, he had put up the false plea of givi...
State Bank of India Officers' Association and Anr. Vs. Deputy General ...
Court: Himachal Pradesh
Decided on: Sep-03-1992
Reported in: [1993]200ITR517(HP)
Leila Seth, C.J.1. The first thirteen writ petitions pertain to the taxability of various allowances, e.g., dearness allowance, house rent allowance, city compensatory allowance, special compensatory allowance, compensatory allowance, hill compensatory allowance, capital allowance, hill and fuel allowance and special compensatory allowance for remote areas.2. It is pertinent to mention that the question of not taxing dearness allowance was not pressed by the petitioners. On the question of house rent allowance, the respondents have conceded that it is not to be included in the total income to the extent prescribed as per the provisions of Section 10(13A) of the Income-tax Act, 1961, read with Rule 2A of the Income-taxRules, 1962. Consequently, we are not dealing with the question of taxability of dearness allowance and house rent allowance.3. The main contention of the petitioners which are associations of employees and employees working in Simla and its suburbs, as asserted in the wri...
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