9911796707
Advanced Search 
TMI Blog1984 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the respondent to state what would be the adequate compensation in lieu of reinstatement. Mr. Khanduja gave some rough calculations. Having examined the calculations, we are satisfied that the appellant shall pay Rs. 2,25,000 (Rupees two lakhs and twenty-five thousand) to the respondent within two weeks from today. The amount of compensation thus awarded includes interest, costs, back-wages and compensation in lieu of reinstatement. In other words, the respondent has no further claim against the appellant. The amount calculated as compensation by this court is in lieu of back-wages and future wages which ought to have been paid from year to year. Therefore, the entire amount shall be spread over the period 1970 to 1989, 1970 bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to s. 89 of the I.T. Act, 1961, which provides that it where, by reason of any portion of an assessee's salary being paid in arrears or in advance or by reason of his having received in any one financial year salary for more than twelve months or a payment which under the provisions of clause (3) of s. 17 is a profit in lieu of salary, his income is assessed at a rate higher than that at which it would otherwise have been assessed, the ITO shall, on an application made to him in this behalf, grant such relief as may be prescribed ", he proceeded to submit that unless the relief as provided by s. 89 is claimed, the appellant-employer is under a statutory obligation to deduct income-tax from the lump sum directed to be paid from the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnecessary delay and the agony and torture of unemployment heaped upon the lowly paid respondent-Ameerjan from 1970 be relieved. Having given the aforementioned directions, we consider it unnecessary to accept the alternative submission of Mr. Ramamurthy that if the concerned ITO is unable to grant relief within the prescribed time as provided under the Act, the appellant will have to make the necessary payments as per the provisions of the I.T. Act to the Central Government and the Central Government will, in turn, make the payment to the respondent as soon as the concerned ITO passes the necessary order granting relief under s. 89(1) read with rule 21A of the relevant Rules. The clarification herein made shall form part of the main judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
