Writ petition challenging income-tax levied on the perquisite value of staff quarters allotted to BSNL employees was dismissed as withdrawn at the request of the petitioners; no decision on merits and no proposition of law decided.
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W.P.No.5343 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.No.5343 of 2006
Vs.
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W.P.No.5343 of 2006
[R4 impleaded vide order dated 15.02.2008 in W.P.M.P.Nos.239 & 240 of 2008 in W.P.No.5343 of 2006]
.. Respondents
Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declaring that the action of the respondents in levying income tax on the perquisite value of accommodation provided to the employees of the 2nd respondent herein, who are allotted quarters, under the head “perquisites” under Section 17(2) of the Income Tax Act, 1961 is illegal and unconstitutional and consequently direct the 3rd respondent to refund the tax deducted at source from the petitioner's members towards the value of accommodation provided to them.
For the Petitioners : Ms.S.Meenakshi for M/s.Anna Mathew
For the Respondents : No Appearance for R1 & R2
Mr.S.Rajasekar Standing Counsel for R3
ORDER
(Made by the Hon'ble Chief Justice)
Heard Ms.S.Meenakshi, learned counsel appearing for M/s.Anna
Mathew, for the petitioners and Mr.S.Rajasekar, learned Standing Counsel for respondent 3.
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W.P.No.5343 of 2006
(S.V.G., CJ.) (J.S.N.P., J.) 08.04.2024 Index : Yes/No Neutral Citation : Yes/No
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To
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W.P.No.5343 of 2006
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W.P.No.5343 of 2006
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(drm)
W.P.No.5343 of 2006
08.04.2024
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1 issue framed by the court
Whether levy of income tax on the perquisite value of accommodation provided to BSNL employees under Section 17(2) of the Income Tax Act, 1961 is illegal and unconstitutional.
2 provisions across 2 enactments
Sanchar Nigam Executive Officers Association (formerly Telecom Engineering Officers Association)
K.Chandrasekaran
Bharat Sanchar Nigam Ltd.
The General Manager (Finance) Southern Telecom Region, Bharat Sanchar Nigam Ltd.
The Commissioner of Income Tax (Salary Range)
The Deputy Director General (Taxation), Bharat Sanchar Nigam Limited
Sanjay V.Gangapurwala
J.Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
