9911796707
TMI Blog2025 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... pervisory jurisdiction of this Court under Article 227 of the constitution challenging the orders dated 06.01.2017 and 09.06.2017 passed in Case No. Ex. A-50/2016 in OAI 178/2006 whereby there was a direction to the NF Railway to pay the tax which was deducted at source to the decree holder i.e. the Respondent No.1 herein on the ground that in terms with Section 10 (26) of the Income Tax Act, 1961 (for short 'the Act of 1961'), there is an exemption of Income Tax on Scheduled Tribes. 3. Mr. B. Sharma, the learned standing counsel appearing on behalf of the Railways submitted that a perusal of Section 10 (26) of the Act of 1961 would show that the benefit of exemption is granted to those Scheduled Tribes who are listed as Scheduled Tribes i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recognized Scheduled Tribe within the State of Assam. He therefore supported the contention of the learned Standing counsel appearing on behalf of the petitioner. 5. This Court had duly heard the learned counsels appearing on behalf of the parties and has perused the materials on record. 6. Section 10 (26) of the Act of 1961 reads as under: "10. Incomes not included in total income.-In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- (26). in the case of a member of a Scheduled Tribe as defined in clause (25) of article 366 of the Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the Ladakh region of the State of Jammu and Kashmir, any income which accrues or arise to him from any source in the areas or States aforesaid or by way of dividend or interest on securities, shall not be taken into consideration while computing the total income. 8. In the case of Pradip Kumar Taye Vs. Union of India and Others reported in (2010) 2 GLR 367, the Full Bench of this Court while interpreting Section 10 (26) of the Act of 1961 and more particularly to the expression "residing in any area specified" observed that the said phrase cannot be given a narrow and restricted meaning to imply that the members of the Schedule Tribe migrating from their place of origin which happens to fall in one of the areas specified in the said s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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