COMMISSIONER OF INCOME TAX Vs. SANDHU H S

JUDGEMENT

(1.) THE Tribunal, Chandigarh Bench, has referred the following two questions of law, which arose out of its order dt. 18th Aug., 1992 , for the asst. year 1989 90 for the opinion of this Court :

(2.) QUESTION No. 1 is concluded by the judgment of this Court in IT Ref. Nos. 105 and 106 of 1986, decided on 27th Oct., 1998, in the case of B.M. Parmar, Development Officer, LIC vs. CIT [reported at (1998) 150 CTR (P&H) 548], wherein the question has been answered in favour of the Revenue and against the assessee. In that view of the matter, this question is answered in the negative, i.e., in favour of the Revenue and against the assessee.

(3.) ON a consideration of the matter, we are of the view that the ITO as also the CIT(A) correctly interpreted S. 10(14) of the Act and had allowed Rs. 30,000 on account of additional conveyance allowance. Thus this question is also answered in the negative, i.e., in favour of the Revenue and against the assessee. Reference is answered accordingly. No costs. *****