1986 (12) TMI 392

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....NI J.-By this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that where regular assessment of an employee has been co....

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....The Income-tax Officer, therefore, recomputed the income of those employees and demanded under section 201 of the Act, the additional tax that should have been deducted under section 201 of the Act. The appeal preferred by the assessee before the Commissioner of Income-tax (Appeals) was allowed. On further appeal preferred by the Department before the Tribunal, the Tribunal upheld the order of the....