9911796707
TMI Blog2007 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... up together as the question of facts and law are common. 2. The brief facts may first be noticed. 3. The assessee is an enterprise of the Government of India and the Assessing Officer during verification discovered that the assessee has allowed its employees exemption in respect of LTC on the basis of the certificate/declaration furnished to the effect that the employees or his/her family members have travelled to a certain distance on LTC. The allegation is that a number of employees of the assessee-company had claimed LTC as exempt without actually spending the amount received from their employer. Accordingly, the assessee was asked by the Revenue to produce evidence to prove that the LTC amount had actually been utilised by the employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Commissioner of Income-tax. The operative part of the order passed by the Tribunal is discernible from the perusal of paragraphs 11, 12 and 13 of the order and the same reads as under : "We have considered the submissions of both the parties and gone through the material available on record. In the present case it is not in dispute that the disbursement has been made by the assessee for the expenses incurred by the employees on account of LTC. The assessee reimbursed the expenses incurred by the assessee after obtaining all the information in the prescribed form. The accounts of the assessee were subject to verification by the auditor appointed by the CAG (Comptroller and Auditor General of India), in the present case it is not brou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was dis missed by stating that it shall now be open for the officer concerned to communicate the same and to take further steps thereon in accordance with law. From the above, it appears that the issue was remanded back to the Assessing Officer for adjudication in accordance with law, so the facts are distinguishable from the facts of the present case. In view of the above discussion the appeals of the assessee are allowed." 4. The Revenue has claimed that the following question of law would arise for determination of this court : "Whether the Income-tax Appellate Tribunal was justified in allowing the appeal of the assessee holding that declaration filed in the prescribed pro forma by the employee was having full details ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
