2002 (3) TMI 598

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..... aising the issue that in the facts and under the circumstances of the case and in view of the decision of the Hon ble Orissa High Court in the case of CIT v. Smt. Shanti Devi [1993] 199 ITR 800 1 the ld. Deputy Commissioner (Appeals) was not correct in law in directing the Assessing Officer to treat remuneration of the assessee as salary income and allowed standard deduction therefrom. 2. .....

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..... s and the Board has power to remove and dismiss the Director and further the appointment is on the basis of certain terms and conditions approved by the Board. The ld. Deputy Commissioner (Appeals), therefore, in this particular case established that there was an employer employee relationship, accordingly he directed the Assessing Officer to treat the remuneration of the assessee as salary income .....

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..... as salary income. This clearly indicates that the Assessing Officer was prompted on the basis of certain addition framed under section 143(1)( a ) in earlier years which were pending before the appellate authorities but was clear that an employee employer relationship exists. He followed Orissa High Court decision ( supra ) as no alternative but to complete a time barring assessment. The ld. Deput .....

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