9911796707
TMI Blog1998 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... re 252 in number have come to this court, seeking relief for grant of a declaration that the breach of rest allowance and the torch cell allowance cannot be subjected to income-tax to the extent referred to in the notifications dated July 1, 1992 (annexure P-2 to the petition), and dated July 7, 1995 (annexure P-3 to the petition), and for directing respondents Nos. 1 to 5 for not deducting the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the income-tax chargeable under the head "Salaries" is an obligation of the employer. If some allowance is not to be included in the income of the petitioners such as breach of rest allowances or the torch cell allowances are not to he included in the income chargeable under the head "Salary", then, the petitioners are always free to claim deduction before the Income tax Officer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India, as an adequate remedy is provided in the Income-tax Act. The interest of the Revenue has to be kept in mind. If interference is made under article 226 of the Constitution, then, the interest of the Revenue would be jeopardized for a long duration, if the petition fails. It is a well settled principle of law that when a remedy is provided, then, this court though it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly after the decision of the authority as to whether the particular allowance is to form a part of the income or not to form a part of the income. No such obligation is pointed out. Since, there is no such statutory obligation, no writ in the nature of mandamus can be issued for deciding such an issue. However, this order will not come in the way of the petitioners to pursue the authority making ..... X X X X Extracts X X X X X X X X Extracts X X X X
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