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TMI Blog2023 (5) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Institute of Science vs. DCIT [ 2022 (10) TMI 242 - SC ORDER] held that though the State Government Undertaking may be considered as a State instrumentality within the definition of article 12 of the Constitution of India, the same cannot be treated as Central or State Government, consequently the employees of such undertakings cannot be treated as a Central or State Government employee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 2018-19. 2. The brief facts of the case are that the appellant is an individual deriving income under the head salaries . The Return of Income for the assessment year 2018-19 was filed on 23.07.2018 declaring total income of Rs.24,61,400/-. The same was revised on 18.08.2018 at total income of Rs.8,83,560/-. During the previous year relevant to the assessment year under consideration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act and, accordingly, made addition of Rs.25,79,317/-. 3. Being aggrieved by the above addition, an appeal was filed before the NFAC, who vide impugned order upheld the action of the Assessing Officer by holding that the employees of the State Government Undertaking cannot be treated as a State Government employee placing reliance on the decision of ITAT, Bangalore Bench in the case of Karna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is whether an employee of the State Government Undertaking can be treated as employee of State Government. The issue is no longer res integra, as the Hon ble Supreme Court in the case of Indian Institute of Science vs. DCIT, 446 ITR 418 (SC) held that though the State Government Undertaking may be considered as a State instrumentality within the definition of article 12 of the Constitution of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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