INCOME TAX OFFICER Vs. J. P. KAPUR.

JUDGEMENT

(1.) THE Revenues appeal for the assessment year 1981 -82 (ITA No. 4614/86) came up for hearing before us on 5 -7 -89. We were informed that the other appeals of the Revenue for the assessment years 1982 -83, 1983 -84 and 1984 -85 (ITA Nos. 506/87, 507/87 and 534/88) involving the same issue, were also pending before the Tribunal. All these appeals were, Therefore, heard together with the consent of both the parties. As the facts are common and the point at issue is identical and these appeals have been heard together these are disposed of by a consolidated order for the sake of convenience.

(2.) THE brief facts of the case may first be noted. The assessed is an employee of M/s. D. C. M. Chemical Works. The assessed was paid a reward of Rs. 25,000 by his employer for the year relevant to the assessment year 1980 -81. For the years under appeal, the reward paid to the assessed was as follows :

(3.) THIS reward was treated as salary by the Income Tax authorities and that matter is not in dispute before us. The only controversy before us is, whether such reward should be included in the definition of salary as per Explanation 1 to Rule 3 of Income Tax Rules, 1962 for working out the value of the perquisite, namely, rent free accommodation.