{"id":235832,"date":"2001-09-12T00:00:00","date_gmt":"2001-09-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-branch-manager-lic-of-india-on-12-september-2001"},"modified":"2016-04-30T00:11:25","modified_gmt":"2016-04-29T18:41:25","slug":"cit-vs-branch-manager-lic-of-india-on-12-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-branch-manager-lic-of-india-on-12-september-2001","title":{"rendered":"Cit vs Branch Manager, Lic Of India, &#8230; on 12 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Cit vs Branch Manager, Lic Of India, &#8230; on 12 September, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2002) 173 CTR Raj 60<\/div>\n<div class=\"doc_author\">Author: N Mathur<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>N.N. Mathur, J.<\/p>\n<p>This is a reference application under section 256(2) of the Income Tax Act for directing the Tribunal to raise the question of law formulated in reference application arising out of the order of the Tribunal in ITA No. 1117\/Jp\/1997. It is submitted by both the learned counsel that this court by order dated 20-2-2001 in an identical matter CIT v. Branch Manager, Bhinmal, LIC of India (2001) 22 DTC 569 (Raj) : (2001) 252 ITR 587 (Raj) has directed the Tribunal to refer the question of law formulated therein.\n<\/p>\n<p>2. Accordingly, this reference application under section 256(2) of the Income Tax Act is allowed and we direct the Tribunal to state the case and refer the following question of law arising out of the order of the Tribunal for the opinion of this court :\n<\/p>\n<p>&#8220;1. Whether on the facts and in the circumstances of the case the Tribunal was justified in law in cancelling the demands raised under sections 201(1) and 201(1A) of the Act ?\n<\/p>\n<p>2. Whether on the facts and in the circumstances of the case the Tribunal was justified in law in holding that the Principal Officer (DDO) was justified in not deducting tax at source from conveyance allowance and additional conveyance allowance without certifying and verifying that the amount of these allowances had been actually incurred wholly, necessarily and exclusively for the performance of the duties of office ?&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Cit vs Branch Manager, Lic Of India, &#8230; on 12 September, 2001 Equivalent citations: (2002) 173 CTR Raj 60 Author: N Mathur JUDGMENT N.N. Mathur, J. This is a reference application under section 256(2) of the Income Tax Act for directing the Tribunal to raise the question of law formulated in reference [&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":[8,29],"tags":[],"class_list":["post-235832","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-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 Branch Manager, Lic Of India, ... on 12 September, 2001 - 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-branch-manager-lic-of-india-on-12-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Branch Manager, Lic Of India, ... on 12 September, 2001 - Free Judgements of Supreme Court &amp; 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