Jharkhand High Court
Comissioner Of Income Tax vs M/S.Tisco on 17 February, 2011
Author: D.N.Patel
Bench: Chief Justice, D.N.Patel
IN THE HIGH COURT OF JHARKHAND AT RANCHI
T.A. No. 10 of 2010
With
T.A. No. 9 of 2010
Commissioner of Income Tax, Patna ...... Appellant (in both cases)
Versus
M/s. TISCO ...... Respondent(in both cases)
CORAM : HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE D.N.PATEL
For the Appellant : Mr. D.Roshan, Advocate
For the Respondent :
05/17.02.2011Heard learned counsel for the revenue.
The questions sought to be raised are questions of facts. Whether the L.T.C. which were claimed by the employees were, in fact, availed or not is the question sought to be agitated, which is a question of fact. The Tribunal in its order has specifically stated that the employer cannot be punished for the alleged delinquency. If at all the department has any grievance, then at time of the assessment of the assessee, all these questions can be gone into and enquired into.
We do not think that any illegality has been committed by the Tribunal. No question of law emerges in this case. The appeal is accordingly dismissed.
(Bhagwati Prasad,C.J.) (D.N.Patel, J.) Dey/Birendra