{"id":118325,"date":"2004-11-20T00:00:00","date_gmt":"2004-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004"},"modified":"2016-03-06T07:10:11","modified_gmt":"2016-03-06T01:40:11","slug":"cit-vs-subhash-chand-chudhary-on-20-november-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004","title":{"rendered":"Cit vs Subhash Chand Chudhary on 20 November, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Cit vs Subhash Chand Chudhary on 20 November, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 145 TAXMAN 99 Punj, Har<\/div>\n<div class=\"doc_author\">Author: G Singhvi<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>G.S. Singhvi, J. <\/p>\n<p>This is a petition by the revenue under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as, &#8216;the Act&#8217;) for directing Income Tax Appellate Tribunal, Delhi Bench &#8216;A&#8217;, New Delhi (hereinafter referred to as, &#8216;the Tribunal&#8217;) to refer the following question of law for the opinion of this Court:\n<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the adjustment made in respect of incentive bonus on the basis of documents accompanying the return was outside the scope of section 143(1)(a) of the Income Tax Act, 1961 and should have been made only after issue of notice under section 143(2) ?&#8221;\n<\/p>\n<p>2. The respondent-assessee, who was employed as Development Officer in Oriental Insurance Company and was posted at Narnaul, received a sum of Rs. 46,045 as incentive bonus. He reflected the same in the return of income filed for the assessment year 1994-95 and also claimed deduction of 40%. After issuing notice under section 143(1)(a) of the Act, the assessing officer disallowed the deduction claimed by the assessee. The appeal filed by the assessee was allowed by Deputy CIT(A), Faridabad. He referred to the circular issued by the Central Board of Direct Taxes vide letter No. 689, dated 24-8-1994 and observed that the provisions of section 143(1)(a) of the Act could not have been invoked by the assessing officer for disallowing the deduction.\n<\/p>\n<p>3. Feeling aggrieved by the appellate order, the revenue filed an appeal before the Tribunal which was dismissed on 5-8-1997 with the observation that the point at issue is not only covered by CBDT circular but also concluded by the judgments in Kamal Textiles v. IT0 (1991) 189 ITR 339, <a href=\"\/doc\/663775\/\">S.R.F. Charitable Trust v. Union of India<\/a> (1992) 193 ITR 95 (Del.) and Khatau Junkar Ltd. v. K.S. Pathania, Dy. CIT (1992) 196 ITR 55.\n<\/p>\n<p>4. We have heard Shri Rajesh Bindal and perused the record. In CIT v. Saurabh Kulshreshtha (2001) 251 ITR 571 this Court considered a similar issue and held that the question sought by the revenue cannot be treated as a question of law requiring determination by this Court. The facts of that case were that while he was working as Development Officer in the Life Insurance Corporation of India, the assessee filed return declaring an income of Rs. 54,710. During the relevant year, he had received incentive bonus amounting to Rs. 46,012 out of which he claimed deduction at 40% as expenses. The assessing officer invoked section 143(1)(a) of the Act and disallowed the deduction. Deputy CIT(A), Faridabad upheld the claim of deduction made by the assessee. The appellate order was confirmed by the Tribunal. This court held that section 143(1)(a) of the Act could not have been invoked by the assessing officer because divergent views had been expressed by various High Courts and Benches of the Tribunal in regard to the assessee&#8217;s claim for deductions.\n<\/p>\n<p>5. In view of the aforementioned judgment, we hold that no referable question of law arises in this petition which is liable to be dismissed. Ordered accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Cit vs Subhash Chand Chudhary on 20 November, 2004 Equivalent citations: 2005 145 TAXMAN 99 Punj, Har Author: G Singhvi ORDER G.S. Singhvi, J. This is a petition by the revenue under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as, &#8216;the Act&#8217;) for directing Income Tax Appellate Tribunal, [&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":[8,28],"tags":[],"class_list":["post-118325","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Subhash Chand Chudhary on 20 November, 2004 - 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\/cit-vs-subhash-chand-chudhary-on-20-november-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Subhash Chand Chudhary on 20 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2004-11-19T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-03-06T01:40:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Cit vs Subhash Chand Chudhary on 20 November, 2004\",\"datePublished\":\"2004-11-19T18:30:00+00:00\",\"dateModified\":\"2016-03-06T01:40:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004\"},\"wordCount\":526,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Punjab-Haryana High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004\",\"name\":\"Cit vs Subhash Chand Chudhary on 20 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2004-11-19T18:30:00+00:00\",\"dateModified\":\"2016-03-06T01:40:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/cit-vs-subhash-chand-chudhary-on-20-november-2004#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cit vs Subhash Chand Chudhary on 20 November, 2004\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cit vs Subhash Chand Chudhary on 20 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004","og_locale":"en_US","og_type":"article","og_title":"Cit vs Subhash Chand Chudhary on 20 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2004-11-19T18:30:00+00:00","article_modified_time":"2016-03-06T01:40:11+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Cit vs Subhash Chand Chudhary on 20 November, 2004","datePublished":"2004-11-19T18:30:00+00:00","dateModified":"2016-03-06T01:40:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004"},"wordCount":526,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Punjab-Haryana High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004","url":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004","name":"Cit vs Subhash Chand Chudhary on 20 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2004-11-19T18:30:00+00:00","dateModified":"2016-03-06T01:40:11+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/cit-vs-subhash-chand-chudhary-on-20-november-2004#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Cit vs Subhash Chand Chudhary on 20 November, 2004"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/118325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=118325"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/118325\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=118325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=118325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=118325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}