- (1.) WE have heard Sri K.C. Saxena, the learned counsel for the petitioner and Shri A.K. Shukla, Advocate holding brief from Shri Uma Kant, the learned counsel for the respondents.
(2.) THE petitioner is an employees' union of the persons employed in the Ordinance Vastra Factory at Shahjahnpur. As a consequence of the acceptance of the report of the Fifth Central Pay Commission, their salary has been revised and they have been paid arrears w.e.f. 1st Jan., 1996 from which the income-tax has been deducted at source. The petitioner's members want to claim the benefit under S. 89(1) of the IT Act, 1961 ('the Act') by spreading the income over various years to which the arrears relate but it seems that the General Manager of the said factory is not supplying them the necessary details, although they have moved an application on 26th Feb., 1999 before him. It is the right of a salaried employee to get the income spread over various years when the salary is paid in arrears or in advance and for claiming this benefit the year-wise details of the salary are necessary. Therefore, the General Manager of the factory, respondent No. 2 or the appropriate officer under him exercising the powers of drawing and disbursing the salary of the employees must furnish the requisite details of the arrears paid to the employees who want to claim the benefit of tax relief under S. 89 of the Act.
(3.) THIS writ petition is, therefore, allowed and it is ordered that the respondent No. 2 or the drawing and disbursing officer concerned will furnish to every employee from whose salary income- tax has been deducted at source a detailed statement showing the month-wise details of the arrears for the period 1st Jan., 1996 onwards. This will be done well in time, i.e., latest by 30th April,1999 to enable the concerned employees to file their respective returns of income and the claim for the aforesaid itseld.;