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Salary Of The Petitioner In View Of Provisions Of Section 10(26) Of The Income Tax Act, 1961 (The Act) And The Decision Of This Court In Pradip Kr. Taye And Ors v. Union Of India And Ors., 2010(2) Glr 367

High Court 30 Nov 2012 In favour of: Unclear

Forum / Bench

High Court · asghccis

Parties

Date of order

30 Nov 2012

Assessment year(s)

—

Outcome

Other

The order — as passed by the High Court

Case summary

In Salary Of The Petitioner In View Of Provisions Of Section 10(26) Of The Income Tax Act, 1961 (The Act) And The Decision Of This Court In Pradip Kr. Taye And Ors v. Union Of India And Ors., 2010(2) Glr 367, the High Court (2012) decided the matter under Section 10, Section 197 of the Income-tax Act.

Decision: The petition stands disposed of accordingly.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 10 case law →Section 197 case law →

WP(C) 5551/2012 BEFORE HON’BLE THE CHIEF JUSTICE MR. A.K. GOELHON’BLE MR. JUSTICE N. KOTISWAR SINGH (A.K.Goel, CJ.) This petition seeks a direction against deduction of income tax from the salary of the petitioner in view of provisions of Section 10(26) of the Income Tax Act, 1961 (the Act) and the decision of this Court in Pradip Kr. Taye and ors. Vs. Union of India and ors., 2010(2) GLR 367. According to the petitioner, a representation dated 23.10.2012 has been submitted to the Deputy Commissioner of Income Tax (TDS), Tinsukia praying for issuance of a tax exemption certificate under Section 197(1) of the Act but no decision was being taken thereon. Without expressing any opinion on merit, we direct Respondent No.7 to take a decision on the representation of the petitioner in accordance with law within two months from the date of receipt of a copy of this order. The petition stands disposed of accordingly.

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