Dr. Rabindra Nath Hota vs Union Of India And Others
2022 Latest Caselaw 6846 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK
                                        W.P.(C) No. 1536 of 2015


                 Dr. Rabindra Nath Hota                     ....           Petitioner
                                               Mr. Prasanna Kumar Mishra, Advocate
                                                -versus-
                 Union of India and Others                  ....     Opposite Parties
                                      Mr. R.S. Chimanka, Senior Standing Counsel

                 CORAM:
                 THE CHIEF JUSTICE
                 JUSTICE M.S. RAMAN
                                                ORDER

Order No. 23.11.2022

05. 1. Learned counsel for the Petitioner relies on the judgment of the Supreme Court of India in Arun Kumar v. Union of India [2006] 286 ITR 89 (SC) and states that the concessional rate charged from the Petitioner for the official accommodation is not a perquisite and in respect thereof no tax should have been deducted at source.

2. Mr. Chimanka, learned Senior Standing Counsel seeks time to examine the above judgment and make submissions.

3. List on 16th March, 2023.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

AKPradhan