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TMI Blog1992 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Assessing Officer stating that the ITATs decision relied by the assessee are no more in force in view of Board's Circular No. 517, dated 16-6-1988. In that Circular Board has directed that only the excess over 100 per month or 50 per cent of the actual colliery allowance paid by the Coal India Limited whichever is more is to be treated as perquisite and the balance amount of the payment of the said allowance may be allowed to be deducted while computing the income under the head ' salaries '. Before the ld. D. C. (A), the assessee's counsel contended that CBDT have no power as per provisions of section 295 to issue directions which interferred with the jurisdiction of the appellate authorities. He submitted that Board Circular re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of an entertainment allowance or other perquisites within the meaning of clause (2) of section 17 specifically granted, to meet expenses wholly necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, to the extent which such expenses are actually incurred for that purpose. " From the assessment year 1989-90 (the year under appeal) the said section has been amended as follows : " (14)(i) any such special allowance or benefit not being in the nature of a perquisite within the meaning of clause (2) of section 17, specially granted to meet in the performance of the duties of an officer or employment of profit as the Central Government may by notification in the Official Gazette, speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing after the property to the company. Previously the coal field allowance was termed as " orderly allowances ". According to Chambers Twentieth Century Dictionary " Orderly " means a non-commissioned officer who carries official message for his superior officers. The word ' orderly ' is, therefore, wide enough to include helper as envisaged in the above notification. In the 11th Meeting of the Board of Directors on 4-11-1973 approved the change in nomenclature of the words " orderly allowance " to " coal field allowance ". The Patna Bench of I. T. A. T. in I. T. A. No. 612 (Pat.) 1983 in its order dated 13-6-1984 had also accepted that there is not much difference in the allowance as termed orderly allowance or coal field allowance. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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