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TMI Blog2018 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... of by way of this consolidated order for the sake of convenience. ITA 242/VIZ/2017 2. Facts of the case, in brief, are that the assessee is a Development Officer in LIC of India, filed his return of income by declaring total income of Rs. 4,94,860/-. The return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). Subsequently, the Assessing Officer issued notice under section 148 on the ground that there is an escapement of income in respect of deduction claimed by the assessee. In the assessment order, the Assessing Officer has observed that the assessee has claimed, fixed conveyance allowance of Rs. 45,000/- and conveyance expenses of Rs. 37,511/-, as exempt u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived fixed conveyance allowance and conveyance expenses and the same has been claimed deduction under section 10(14) of the Act. The Assessing Officer is of the opinion that the assessee is failed to prove the conditions laid down in section 10(14), therefore, the claim of the assessee is disallowed. On appeal, ld. CIT(A) has confirmed the order of the Assessing Officer by observing that the assessee has failed to prove that the amount received are spent/incurred for the purpose for which it is received, therefore rejected the claim of the assessee. In this connection, the Hon'ble Jurisdictional High Court in the above referred to case has observed that "in the case of employees of the State or Corporations, whether statutory or otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to meet expenses wholly, necessarily and exclusively for the performance of the duties, such amounts can be exempted to the extent it is shown that it has been incurred for the purpose for which it was granted. In the case of employees of the State or Corporations, whether statutory or otherwise, where the employer after having surveyed the actual expenditure necessary for performance of the duty, grants actual allowance generally to all the employees, it is to be presumed that the entire expenditure has been incurred for the purpose for which it has been granted, for if it not incurred for which is has been given, it would entail disciplinary action against the employee. Unless such a case has been initiated against an employee by an empl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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