https://www.taxtmi.com/caselaws?id=26537 The High Court held that the Tribunal erred in not first determining the legality of initiating proceedings under section 201 before addressing the taxability issue related to passage money paid to an employee for his children's journey. The Court emphasized that the employer's liability is based on the assessed tax amount once the employee's assessment is finalized. The case was remitted to the Tribunal for proper consideration, as the Tribunal's failure to address the jurisdictional issue before ruling on taxability was deemed illegal. en-us Tue, 09 Dec 1980 00:00:00 +0530 Fri, 05 Feb 2010 16:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26537 The High Court held that the Tribunal erred in not first determining the legality of initiating proceedings under section 201 before addressing the taxability issue related to passage money paid to an employee for his children's journey. The Court emphasized that the employer's liability is based on the assessed tax amount once the employee's assessment is finalized. The case was remitted to the Tribunal for proper consideration, as the Tribunal's failure to address the jurisdictional issue before ruling on taxability was deemed illegal. Case-Laws Income Tax Tue, 09 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26537