9911796707
TMI Blog1983 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, however, the Commissioner was of the view that the assessee was entitled to the claim of exemption under section 10(14), only to the extent of conveyance allowance relating to the assessment year 1977-78, i.e., Rs. 3,600 in the aggregate, and not for the balance amount of Rs. 5,100. The Commissioner, therefore, held that the action of the ITO in allowing the claim of exemption to the entire amount of Rs. 8,700, instead of restricting it to Rs. 3,600, was erroneous and prejudicial to the interests of the revenue. The Commissioner, therefore, set aside the assessment with a direction to the ITO to make the assessment afresh. Aggrieved by the order of the Commissioner, the assessee has come up in the present appeal before us. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years, the fact remained that it was to meet the expenses incurred by the assessee wholly, necessarily and exclusively in the performance of duties of his office. Summing up, Shri Nema vehemently argued before us that the order of the Commissioner under section 263, under consideration here, was erroneous and should be cancelled. 4. On the other hand, the learned departmental representative, Shri Chakraborty, submitted to us that the Board's circular applied only to the conveyance allowance for the year under consideration and not to the arrears of conveyance allowance. He further submitted that the proper course for the assessee was to make an application under section 89 of the Act, for spread over of the conveyance allowance to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance allowance granted to the assessee was only at the rate of Rs. 300 per month and if the conveyance allowance granted was not for only 12 months, i.e., the previous year relevant to the assessment year, under appeal before us, but also towards arrears of 17 months prior to the commencement of the previous year, relevant to this assessment year, this too was the reimbursement of expenses of maintenance of the motor car in connection with the performance of duties of the office of the High Court Judge. The entire amount of conveyance allowance amounted to Rs. 8,700, which consisted partly of conveyance allowance for 12 months in this year at the rate of Rs. 300 per month, i.e., Rs. 3,600, and the balance, which related to the earlier ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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