Wp(C)/21419/2014 Of Nalco Mines Employee v. Income Tax Officer

21. 31.7.2019 Heard learned counsel for the petitioners. 2. In this writ petition, the petitioners have challenged the action of the opposite parties levying tax on the value of perquisites leviable under Section 17(2) of the I.T. Act, i.e. for occupation of the house made and constructed at the “remote areas” under Panchapatmali Bauxite mines, Damanjodi in the district of Koraput which comes under the definition “remote areas” under Rule-3 of the Income Tax Rules, 1962. The petitioner has also sought for adjudication of the writ petition pursuant to the order dated 20.01.2012 passed in ITA No.46,47/CTK/2010 and 175/CTK/2011 for the assessment year 2007-08 by the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack under Section 260A of the Income Tax Act, 1961 vide Annexure-3. 3. In view of the decision of the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack, the authority (NALCO) who has raised objection on the TDS of the assesses, is bound by the decision in ITA No.32 of 2012 the decision of the Tribunal against which ITA No.32 of 2012, disposed of today. Therefore, the NALCO is bound to consider the dutta/sp grievance of the appellant in terms of the decision of the Tribunal as well as the decision of this Court. The writ petition stands disposed of accordingly. Urgent certified copy of this order be granted as per Rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge sp