COMMISSIONER OF INCOME TAX vs. SAVITABEN N AMIN

ITR/281/1993HC GujaratGJHC24021308199317 September 2001Author: HONOURABLE MR. JUSTICE MOHIT S. SHAH,HONOURABLE MR. JUSTICE D.A.MEHTA3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court declined to answer the question referred by the ITAT. The Court observed that for the assessment years under consideration (1984-85 and 1985-86), the ITAT had not recorded any specific directions as it had done for earlier assessment years. In the absence of independent reasoning from the ITAT for the current assessment years, the High Court directed the ITAT to take into consideration its directions issued for the earlier assessment years and, if necessary, issue identical directions for the assessment years under consideration. The reference was disposed of without answering the question, with no order as to costs.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) referred a question to the High Court concerning the grant of standard deduction for assessment years 1984-85 and 1985-86. The assessee was provided with a car by one of her two employers. The Income Tax Officer (ITO) restricted the standard deduction to Rs. 1,000, whereas the assessee claimed the normal standard deduction of Rs. 6,000. The CIT (Appeals) and the ITAT had previously ruled in favour of the assessee for earlier assessment years (1981-82 and 1983-84) based on a prior decision in the assessee's own case. The Revenue had appealed this decision.

What were the issues?

1. Whether the Appellate Tribunal is right in law and on facts in holding that directing the ITO to grant standard deduction of Rs. 6,000 as against deduction of Rs. 1,000 provided with a car from one of the two employers. Assessee's Contention: The assessee contended that the issue was concluded in her favour by previous decisions of the ITAT in her own case for earlier assessment years. The ITAT had directed the ITO to grant the full standard deduction. Revenue's Contention: The Revenue challenged the ITAT's decision by filing a reference to the High Court. The High Court noted that in a previous reference (ITR No. 45 of 1986) concerning earlier assessment years, the High Court had found that the Tribunal had remanded the matter to the Assessing Officer for recalculation of standard deduction, and therefore, no question of law arose.

Which sections of the Income-tax Act were involved?

Section 6000, Section 1000

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 281 of 1993

For Approval and Signature:

Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE D.A.MEHTA

============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement?

Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

Whether it is to be circulated to the Civil Judge? : NO -----------------------------------------

The order continues below.

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