D C CHARAYA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) HEARD learned counsel for the parties, the appeal was admitted in 17th July, 2001, to consider the following substantial question of law :

(2.) THE appellant is officer in Life Insurance Corpn. of India and posted at Sriganganagar. During the course of assessment, it was noticed that assessee has claimed exemption of conveyance and additional conveyance allowance under Section 10(14)(ii) of the IT Act, 1961. The relevant provision of Section 10(14)(ii) reads as under :

(3.) IN appeal before the CIT(A), the CIT(A) has remanded the matter to the AO to examine whether the amount has been used actually for performance of the duty. In appeal before the Tribunal no such evidence of actual .use has been submitted. The Tribunal has gone by the actual use and has taken the views that under Sub -section (14) of Section 10, no such allowance be permitted for deduction unless that has been actually used by assessee. The assessee has not produced evidence even before the Tribunal that the amount has been reimbursed only because of actual use of that amount for performance of duty during the course of employment. The Tribunal has rightly disallowed the deduction claimed for. We find no infirmity in the impugned order. Therefore, the appeal stands dismissed.