- (1.) NO question of law arises from the order of the Income -tax Appellate Tribunal, Jaipur Bench.
(2.) THE employees of the Rajasthan State Electricity Board are being paid conveyance allowance for discharging official duties. It is not disputed that in the first instance the employees pay for the conveyance expenses and thereafter the same are reimbursed to them by the Rajasthan State Electricity Board. The principal officer of the Board did not deduct tax at source from the amounts paid to the employees on account of conveyance allowance received by them during the financial year 1990 -91 relevant to the assessment year 1991 -92. The Assessing Officer considered the conveyance allowance as part of the income of the employees, imposed additional tax on the principal officer of the Board ; and levied interest under Section 201 of the Income -tax Act, on it. Aggrieved by the order passed by the Assessing Officer, the respondent filed an appeal before the Commissioner of Income -tax (Appeals), who accepted the plea of the respondent that conveyance allowance paid to the employees was not a perquisite and, therefore, the respondent was not liable to tax. Thereupon the Revenue preferred an appeal before the Income -tax Appellate Tribunal, Jaipur. The Tribunal, by its order dated January 25, 1998, affirmed the order passed by the Commissioner of Income -tax (Appeals) and dismissed the appeal of the Revenue. The Revenue not satisfied with the order of the Tribunal, moved a reference application to the Tribunal, seeking reference of the following question to us : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the Commissioner of Income -tax (Appeals) decision that conveyance allowance granted by the assessee to its employees was not a perquisite under Section 17(2) of the Income -tax Act, 1961, and consequently directing the Assessing Officer to revise the demand created in respect of short payment of TDS and interest thereon ?'
(3.) THE Tribunal, while declining the application, opined that no referable question of law arises from the order dated May 19,1998. Aggrieved by the order dated May 19, 1998, of the Tribunal, the Commissioner of Income -tax, Jaipur, has filed the instant application, seeking direction to the Income -tax Appellate Tribunal to refer the aforesaid question for the opinion of this court.;