COMMISSIONER OF INCOME TAX Vs. DEORA S C

JUDGEMENT

(1.) BY this reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as "the Act") the Tribunal, Indore Bench, has referred the following question of law to this Court for its opinion:

(2.) THE material facts giving rise to this reference, briefly, are as follows : THE assessee is an individual and for the assessment years in question, the assessee received salary from more than one employer. THE ITO granted standard deduction amounting to Rs. 1,000 only. THE contention urged on behalf of the assessee that he was entitled to standard deductions separately in respect of salary received from each employer was not upheld by the ITO. THE appeal preferred by the assessee before the AAC was dismissed but the Tribunal in second appeal upheld that contention. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference and it is at the instance of the Revenue that the aforesaid question of law has been referred to this Court for its opinion.