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TMI Blog1994 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ered for personal use. Shree Bharat Tubes Pvt. Ltd. was not owning any car and there is no question of the car of the said company being used by the assessee for personal purposes. The assessee claimed standard deduction of Rs. 12,000 whereas the Assessing Officer while framing the assessment dt. 13th March, 1992 granted only Rs. 1,000 as standard deduction under s. 16(i) of the IT Act, raising the presumption that the assessee might have used the car of the company for his personal purposes, it is the case of the assessee which was put forward during the course of assessment proceedings that the cars of the companies were not required for his personal use as the car in the firm of Dewan Enterprises was used partly for personal use as and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 TTJ (Ahd)(TM) 521 : (1983) 5 ITD 242 (Ahd)(TM). Therefore, in substance the case of the assessee is that standard deduction ought to be allowed at Rs. 12,000 or in any case the same should be allowed at Rs. 11,800 (Rs. 10,800 from Dewan Tyres Ltd. and Rs. 1,000 from Shree Bharat Tubes Pvt. Ltd.). 3. Disregarding all the contentions, the Assessing Officer solely proceeding on the premise that the assessee must have used the car of the company in which he is an employee for personal use, restricted the standard deduction to Rs. 1,000 and passed his assessment order dt. 13th March, 1992. 4. Aggrieved against the restriction thus imposed on the standard deduction allowable under s. 16(i), the assessee went in appeal before the CIT(A), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order for the asst. yr. 1988-89, she fairly conceded that she does not know any appeal having been filed in the Tribunal. The learned counsel for the assessee raised a legal objection based upon 16(i), proviso (ii) which is as follows: "Where any motor car, motor cycle, scooter or other moped is provided to the assessee by his employer for use by the assessee, otherwise than wholly and exclusively for the purpose of his duties; or...." The learned counsel argued that the motor car should be provided to the assessee by his employer. Providing the motor car specifically by the employer is something different from the mere user of the car of the company by the employee in the absence of the car of the company being provided for to him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idental to the employment of an assessee', and hence if an assessee is employed under several persons, it would be preposterous to hold that he is in the employment of all the employees together. Therefore, in such a situation income from each employment has to be separately worked out. Consequently the assessee was entitled to standard deduction of Rs. 3,500. 7. In that case, before the Ahmedabad Bench of the Tribunal, the assessee was working as an employee under two employers in which one of the employers had no car and only the other employer had got a car and it was taken to have been used by the assessee for his personal use. Even then the Tribunal had held that the assessee is entitled to a standard deduction of Rs. 3,500 which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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