- (1.) This is an IT reference under Section 256(1) of the IT Act in which the following question has been referred to us for our opinion : "Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in allowing separate standard deductions with reference to salary received from both of the two employers for the same assessment year?"
(2.) We have heard learned counsel for the parties.
(3.) In the relevant asst. yr. 1976-77 the assessee was a Chief Engineer and derived salary from two different employers. For the period 30th Sept., 1975, he derived salary from M/s S.H. Sugar Factory (P) Ltd., Bareilly. After 30th Sept., 1975, he received salary from M/s Laxmiji Sugar Mills, Maholi, Sitapur. The ITO allowed only one deduction of Rs. 3,500. Before the AAC this ground was not taken at all, but he took it before the Tribunal.;