aggro Swag grassed erg 2o“ Mama 2m?) The foiiowing orai order of the Court was passed by em. $321215, The petirionere are before this Court, inier aiia, seeking the following relief : r "(i) ?o hold that were is no concession in ihe mailer oi" reni so long as empioyeee of whatever rank of salami are i HEGH QGURT SF SEH&T?E§GARH: EELAK$P€3R EEVE§EQN EEN$?§. GQRéM: HGWBLE SHRE H.L. EmT‘EL? QJ 8: knEGN’ELE $HR¥ V.v'<_ sHawggfAwx, J. W3??? PETmGN N9.1311’2@02 ?ET§T§GNER§5 1) Officers‘ Association‘ Bhiiai Stee! Ptantt Bhiiai, Dgt. Dug: represemted bv presidem Lakhan LaL 2} Lakhan Lai, Adarsh Négar, Burg, BhHaL Vewug £E$PQ§~§QE§§$ 1) Centyal Bcard cf Direct Taxes, Nmih Biock: New Dei‘ni thmugh Chairman 2) Stee! Authcrity of mdia Ltd, A Gavemmen’z 0f lndia Enterprges: Bhirai Steel Piant, BhHaL Dist. Durg; thi’ough Execuiéve Director (Finance and Accaunts)‘ 3) Commissieney of income Tax, Raipur. VK 4) mcome Tax Officer (TDS) Bhilai. 6) Union of lndia through me Secretary, Reveenue Depérimenr, North Brock No.2. PRESENT: Snri Akhiiash Dazaoati, coumse! forthe petitioners Shri Bhishma Kinger, Standing Counsei for Union of india/i'espomdent No.5 occupying the same type of accommodmian paying the same rent as Otheref’ 2) Alternative|y learned ceunae! for the petiiianers caHs in questiOn the \IaLiQ‘ity or oiherwise of Sectim 295 read with Section ’17 (2) am Section 192 (2C) of the income Tax Act and aEso letter dated 44—20% iesued by the Steel Authority 0f India Ltd, Bhilai. 3) The issues raised in this writ petition are no more debatabie in View of the iaw deciared by the Apex Court in the case of Arun Kumar amt others Vs. Union at imiia and othere, reported in JT 20% {1 2} $Q ’tz’t. 4) in view ot’ the iaw declared by the Apex Court, the retéef sought for by the petitioners in this petition cannot be granted by use Accordtngty, the petition requires to be rejected and is accordingty rejected Ordered accordingty. i ,_J‘_—,—L-4‘—— i A Ti‘ sdl— Chief more vu. Sdl— V.K.Shrivastava Judge t