2008 (7) TMI 386

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....nce Nos. 54 of 1993, 272 of 1993, 121 of 1996, 132 of 1996, 15 of 1997, 19 of 1997 and 49 of 1997. 2. In Income-tax Reference No.132 of 1996, made at the instance of the Revenue, the following question of law was referred. "Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that incentive bonus earned by the assessee as Development Officer of LIC was part of salary within the ambit of section 17 of the Act and no deduction on account of expenses were permissible ?" 3. The reference was heard by the Division Bench of this court on April 27, 1998, and the question was answered in favour of the assessee and against the Revenue. Though the common judgment was passed by this court in seven income-....

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....hief Commissioner of Income-tax, Ahmedabad, as also with the Office of Commissioner of Income-tax-VII, Ahmedabad, but the relevant records are not traceable. It is, therefore, stated that his office is unable to communicate the comparative tax effect. Since the records are not traceable, he was not in a position to state as to whether SLP/MCA was filed in the connected cases. 6. Mr. Manish Bhatt, learned standing counsel, therefore, submitted that since the record is not available it cannot be presumed that the applicant Revenue has not filed either MCA or SLP in other matters in which common judgment is rendered by this court on April 27, 1998. He has further submitted that in view of the provisions of section 268A inserted by the Finan....

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.... has placed reliance on the decision of the Supreme Court in the case of Union of India v. Kaumudini Narayan Dalal [2001] 249 ITR 219. He has further relied on the decision of the Supreme Court in the case of Asst. CIT v. Surat City Gymkhana reported in [2008] 300 ITR 214 wherein while dismissing the appeal filed by the Revenue the hon'ble Supreme Court held that the questions raised in the appeals are covered by the decision of the Gujarat High Court in the case of Hiralal Bhagwati v. CIT [2000] 246 ITR 188 and the Revenue did not challenge the correctness of the said judgment before the Supreme Court. 10. Mr. Divatia has further submitted that even as per the provision contained in section 268A of the Act, the applicant's case is cover....