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2007 (3) TMI 212 - HC - Income TaxCitizens tax - salary of the employee - Tribunal came to the conclusion that citizens tax is a statutory levy required to be withheld from the salary of the employee - HELD THAT:- The Supreme Court in Ishwar Dass Jain v. Sohan Lal [1999 (11) TMI 863 - SUPREME COURT] noted two situations where findings of fact can be interfered with (though u/s 100 of the Code of Civil Procedure which is admittedly in pari materia with section 260A of the Act). The first situation is when material or relevant evidence is not considered which, if considered, would have led to an opposite conclusion, while the second situation in which interference is permissible is where a finding has been arrived at by placing reliance on inadmissible evidence which if it was omitted, an opposite conclusion was possible. Neither of these two situations arises in the present case. Therefore, on the basis of the decision rendered by the Supreme Court, no substantial question of law would arise on the finding of fact arrived at by the Commissioner and the Tribunal. We may add that no contention is urged that the finding of fact is in any manner perverse, which may warrant interference u/s 260A of the Act. Learned counsel for the Revenue has submitted that the amount of citizens tax really represents a part of the salary of the employees and, therefore, payment of that amount by the assessee really amounts to a perquisite in the hands of the employee. We are not in agreement with this contention in view of the decision rendered by the Supreme Court in Sitaldas Tirathdas [1960 (11) TMI 17 - SUPREME COURT], particularly because the amount does not even come into the hands of the employee at any point of time and is directly diverted by the assessee towards payment of citizens tax. Thus, we are of the view that no substantial question of law arises for our consideration - Appeal is dismissed.
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