{"id":115127,"date":"2010-09-28T00:00:00","date_gmt":"2010-09-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dwarika-prasad-vs-commissioner-of-income-tax-amp-o-on-28-september-2010"},"modified":"2015-10-11T12:13:33","modified_gmt":"2015-10-11T06:43:33","slug":"dwarika-prasad-vs-commissioner-of-income-tax-amp-o-on-28-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dwarika-prasad-vs-commissioner-of-income-tax-amp-o-on-28-september-2010","title":{"rendered":"Dwarika Prasad vs Commissioner Of Income Tax &amp;Amp; O on 28 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">Dwarika Prasad vs Commissioner Of Income Tax &amp;Amp; O on 28 September, 2010<\/div>\n<pre>                    IN THE HIGH COURT OF JUDICATURE AT PATNA\n                                    M.A. No. 689 of 1999\n                   ============================================\n                   Dwarika Prasad, Development Officer, son of Ram Narain\n                   Rai, resident of Rod No. 3 Ashok Nagar, P.S. Kankarbagh,\n                   Dist. Patna ..................................                      Assessee\/Appellant\n                                               Versus\n                   1. Commissioner of Income Tax, Patna and\n                   2. Income Tax Officer,Patna...Assessing Officer\/Respondents\n                   APPEARANCE\n\n                        For the appellant:          Mr. Ajay Rastogi, Advocate.\n\n                        For the respondents:       Mr. Harshwardhan Prasad and\n                                                   Mrs. Archana Sinha, Advocates.\n\n                   CORAM: HONOURABLE THE CHIEF JUSTICE\n                                    And\n                          HONOURABLE MR. JUSTICE JYOTI SARAN\n\n                   ORAL ORDER<\/pre>\n<p>                   (Per: HONOURABLE THE CHIEF JUSTICE)<\/p>\n<p>10.   28\/09\/2010             This appeal preferred under Section 260A of<br \/>\n                   the Income Tax Act 1961 (hereinafter referred to as `the<br \/>\n                   Act&#8217;) raises a question of law &#8220;whether the incentive<br \/>\n                   bonus earned by the assessee, a Development Officer<br \/>\n                   of the Life Insurance Corporation of India, is a<br \/>\n                   `salary&#8217; as defined in Section 17(1)(iv) of the Act and<br \/>\n                   whether the Income Tax Appellate Tribunal is<br \/>\n                   justified in holding that the assessee is not entitled to<br \/>\n                   deduction of expenses to the extent of 40% of such<br \/>\n                   incentive bonus.&#8221;\n<\/p>\n<p>                             The      appellant    Dwarika      Prasad     is     a<br \/>\n<span class=\"hidden_text\">                    2<\/span><\/p>\n<p>Development Officer in the Life Insurance Corporation<br \/>\nof India (hereinafter referred to as `the Corporation&#8217;). In<br \/>\nthe previous year relevant to the Assessment Year 1995-<br \/>\n96, the appellant was paid incentive bonus in the sum of<br \/>\nRs. 2,39,996.00\/-. The appellant returned the amount of<br \/>\nincentive bonus under the head `Income from other<br \/>\nsources&#8217; after deducting 40% of the amount. The<br \/>\nAssessing Officer did not allow the said deduction. The<br \/>\nappellant preferred Appeal No. 212\/P\/96-97 before the<br \/>\nCommissioner      of   Income     Tax    (Appeals).    The<br \/>\nCommissioner of Income Tax (Appeals) by his order<br \/>\ndated 20th September 1996 dismissed the appeal. The<br \/>\nsame was affirmed by the Income Tax Appellate<br \/>\nTribunal on 30th August 1999 by order made in I.T.A.<br \/>\nNo. 702\/Pat\/1996. Therefore, the present appeal.\n<\/p>\n<p>          Learned Advocate Mr Ajay Rastogi has<br \/>\nappeared for the appellant. He has relied upon the<br \/>\njudgment of the Gujarat High Court in the matter of<br \/>\nCommissioner of Income-Tax Vs. Kiranbhai H.<br \/>\nShelat &amp; Anr. (235 ITR 635). He has submitted that as<br \/>\nheld by the Gujarat High Court the appellant is entitled<br \/>\nto a deduction of the amount actually spent by him to the<br \/>\nmaximum of 30% of the bonus.\n<\/p>\n<p>          Learned Advocate Mrs. Archana Sinha has<br \/>\nappeared for the department. She has contested the<br \/>\nappeal. She has submitted that the matter is set at rest by<br \/>\nthis Court in the matter of Commissioner of Income-<br \/>\nTax, Bihar, Patna Vs. Ramjee Prasad (Tax Case No.<br \/>\n13 of 1991).\n<\/p>\n<p><span class=\"hidden_text\">                              3<\/span><\/p>\n<p>                   For the reasons recorded by us in our judgment<br \/>\n        and order dated 28th September 2010 passed in Tax Case<br \/>\n        No. 30 of 1990, we hold that the amount of incentive<br \/>\n        bonus received by the appellant was a `salary&#8217; within the<br \/>\n        meaning of Section 17(1)(iv) of the Act and that he was<br \/>\n        not entitled to 40% deduction claimed by him.\n<\/p>\n<p>                   The appeal is dismissed. There shall be no<br \/>\n        order as to costs.\n<\/p>\n<p>                                 ( R. M. Doshit, CJ.)<\/p>\n<p>                                  ( Jyoti Saran, J.)<br \/>\nDilip\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders Dwarika Prasad vs Commissioner Of Income Tax &amp;Amp; O on 28 September, 2010 IN THE HIGH COURT OF JUDICATURE AT PATNA M.A. No. 689 of 1999 ============================================ Dwarika Prasad, Development Officer, son of Ram Narain Rai, resident of Rod No. 3 Ashok Nagar, P.S. Kankarbagh, Dist. Patna &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. Assessee\/Appellant Versus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,27],"tags":[],"class_list":["post-115127","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dwarika Prasad vs Commissioner Of Income Tax &amp;Amp; O on 28 September, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/dwarika-prasad-vs-commissioner-of-income-tax-amp-o-on-28-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dwarika Prasad vs Commissioner Of Income Tax &amp;Amp; 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