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2016 (10) TMI 167 - HC - Income TaxReopening of assessment - Charge of fringe benefit tax - double taxation - employer ONGC had reimbursed Conveyance Maintenance and Repair Expenditure ('CMRE') and uniform allowance to the petitioner, which was not reflected in the salary certificate issued by the employer, nor ONGC had deducted tax at source on such amounts - Held that:- Once a certain benefit is held to be a fringe benefit and the employer is taxed accordingly under chapter XIIH of the Act, the same benefit cannot be included in the income of the employee treating it as a perquisite. Revenue has accepted the ONGC's treatment to this payment as fringe benefit and accepted tax from the employer on such basis in terms of chapterXIIH of the Act, Revenue now cannot change its stand and seek to tax the same amount in the hands of the employees which would be a clear case of double taxation. The last of the contentions of Shri Parikh that the petitioner having agreed before the Assessing Officer to a certain disallowance, cannot challenge the order by way of revision and is, therefore, must be turned down. Thus impugned order passed by the Commissioner is set aside. The disallowance of 20% of the CMRE benefit and 100% of the uniform allowance made in case of the petitioner by the Assessing Officer is reversed. The Assessing Officer shall pass a consequential order giving effect to this judgment. The petition is disposed of.
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