TMI Blog2012 (9) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... section 201(1) r.w.s. 192 was not applicable “in the instant case”. The instant case, however, can be assessed only in the event of the AO making the enquiries that he has been directed to make by the Tribunal. This would include looking into the question whether the employees had already paid the taxes on these amounts. If, for instance, it is found that the taxes were not paid, the further quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act was not applicable in the instant case ? 2. The Reference arises out of the order of the Tribunal dated 15th May, 1995 in ITA No.1938/Bom/1990 relating to assessment year 1987-88. 3. The Assessing Officer held that various payments such as driver's salary, servant's salary, car running expenses, house maintenance expenses, lunch expenses, electricity/gas expenses were not included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ......................................In our view, as the amount involved here is considerably high, the payments made by the employees in their assessment should be looked into by the A.O. and if it is found that the employees have already paid taxes on these amounts, then the employer would not be asked for the payment again in parlance of sec. 201 of the Act. We, therefore, restore the entire m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with section 192 of the Act was not applicable in the instant case . The instant case, however, can be assessed only in the event of the Assessing Officer making the enquiries that he has been directed to make by the Tribunal. This would include looking into the question whether the employees had already paid the taxes on these amounts. If, for instance, it is found that the taxes were not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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