COMMISSIONER OF INCOME TAX Vs. N GOPALSAMY

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has stated a case and referred the following questions of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 :

(2.) THE assessment year with which we are concerned is 1981-82. THE assessee was formerly employed in Madras Rubber Factory Limited and he resigned his job with effect from May 31, 1980, and joined another concern, viz., Dalmia Cement (Bharat) Limited. THE assessee during the course of assessment proceedings for the assessment year 1981-82, claimed double standard deductions under Section 16 of the Act on the salary received by him from his two employers, viz., Madras Rubber Factory Limited as well as from Dalmia Cement (Bharat) Limited. THE Income-tax Officer rejected the claim of the assessee for two standard deductions and allowed the maximum of Rs. 3,500 as deduction under Section 16(i) of the Income-tax Act and disallowed the claim of the assessee of Rs. 1,000 from the salary received from Madras Rubber Factory Limited.