Smti Renu Mech (Shyam) @ Renu Shyam v. The Union of India & 5 Ors - 2014-LL-1208-1

Citation	2014-LL-1208-1
Appellant Name	Smti Renu Mech (Shyam) @ Renu Shyam
Respondent Name	The Union of India & 5 Ors
Court	HIGH COURT OF GAUHATI
Relevant Act	Income-tax
Date of Order	08/12/2014
Assessment Year	2014-15
Judgment	View Judgment
Keyword Tags	tax at source
Bot Summary:	The petitioner belongs to Mech Community, which is one of the recognized ST in the State of Assam under the Constitution of India. The petitioner has been presently serving as Assistant Teacher of Government Higher Secondary School, Papumpare in the State of Arunachal Pradesh since 1995, and is going to attain the age of superannuation on 31.10.2016. In view of the Full Bench judgment of this Court dated 10.12.2009 passed in WP No. 727 of 2009, the law is no longer res-integra. The petitioner is entitled to be exempted for payment of income tax under Section 10(26) of the Income Tax Act, 1961. Under the circumstances, the deduction of income tax at source from the salary of the petitioner for the assessment period 2014-15 is illegal and cannot be sustained in law. Accordingly, the respondents No.3 and 4 are directed to refund the aforesaid amount already deducted from the salary of the petitioner within a period of two months from the date of receipt of this order. The writ petition is disposed of in the above terms.

WP(C) 6351/2014 BEFORE HON'BLE MR JUSTICE T VAIPHEI HON'BLE MR. JUSTICE UJJAL BHUYAN 08.12.2014 Heard Mr. A. Dutta, learned counsel for petitioner. Also heard Mr. S. Sarma, learned Standing Counsel, Income Tax Department and Mrs. M. Bora, learned Government Advocate, Arunachal Pradesh. issue involved in this writ appeal is as to whether deduction of income tax @ Rs. 35,134/- (Rupees thirty five thousand one hundred thirty four) only at source from salary of petitioner for assessment year 2014-15. is legal or not. petitioner belongs to Mech Community, which is one of recognized ST (Plains) in State of Assam under Constitution of India. petitioner has been presently serving as Assistant Teacher of Government Higher Secondary School, Papumpare in State of Arunachal Pradesh since 1995, and is going to attain age of superannuation on 31.10.2016. In view of Full Bench judgment of this Court dated 10.12.2009 passed in WP ( C) No. 727 of 2009, law is no longer res-integra. petitioner is entitled to be exempted for payment of income tax under Section 10(26) of Income Tax Act, 1961. Under circumstances, deduction of income tax at source from salary of petitioner for assessment period 2014-15 is illegal and cannot be sustained in law. Accordingly, respondents No.3 and 4 are directed to refund aforesaid amount already deducted from salary of petitioner within period of two months from date of receipt of this order. writ petition is disposed of in above terms. Smti Renu Mech (Shyam) @ Renu Shyam v. Union of India & 5 Or

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