TMI Blog1990 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under section 201 or section 201(1A) or section 231 or section 221 of the Income-tax Act is pending against the petitioner in respect of any of the payments made of furlough pay to the expatriate staff of the petitioner for any of the financial years 1968-69 to 1975-76, the respondents have no competence, jurisdiction and/or authority to issue the notice under section 133(6) of the Income-tax Act and/or to take any requisition under the aforesaid provisions of the Act in the manner it has been done. It is stated in the writ petition that the business of the petitioner in India is carried on from several places in India and for efficient running of the entire business and its branches, the petitioner had to employ several hundreds of offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92(1) and section 200 of the Act in so far as the payment of furlough pay made to the employees concerned. By a letter dated September 10, 1979, respondent No.1 found that the request for withdrawing the requisition dated August 10, 1979, is untenable or these letters have been challenged in this writ petition by stating that, under section 133(6) of the Act, that respondent No. 1 can require to petitioner to furnish the information whenever, in his opinion, the information will be useful or relevant to the proceedings under the Act. Respondent No. 1 will have to apply his mind in respect of particular proceeding and he formed his opinion as to the usefulness of relevancy of the information vis-a-vis the said proceeding for which he is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate appearing for the petitioner, has taken this scope to various paragraphs of the writ petition as well as the relevant provisions of the Income-tax Act to justify the acts done and/or caused to have been done by the respondents. Having gone through the materials on record and considering the objections taken by the petitioner against the impugned letters and/or notices, this court is of the view that the furlough pay is sustainable under the head "Salaries" irrespective of the terms and conditions between the employer and the employees. The provisions of section 192(1) and section 200 of the Income-tax Act read with the relevant rules are attracted to the facts and circumstances of the present case. Respondent No. 1 has thought it fit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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