TAX CASE No. 9 OF 1999 Statement of case under Section 256 (2) of the Income Tax Act, 1961 by the Income Tax Appellate Tribunal, Patna Bench, Patna in the matter of assessment of income-tax on Shri Bharat Prasad Barnawal, for the assessment year 1990- 91 in R.A. 51 (PAT)1989. ---------- BHARAT PD.BARNWAL (D.O),LIC,JA--------------------Appellant Versus COMMISSIONER OF INCOME TAX,PAT------------Respondent For the Appellant - Mr. Ajay Rastogi, Advocate. For the Respondent - Mr. Harshwardhan Prasad, (Sr. S.C). Mrs. Archana Sinha, Jr. S.C. P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASAD THE HON'BLE DR. JUSTICE RAVI RANJAN C.K. Prasad & Dr. Ravi Ranjan, JJ: This case has come up before us on a reference made by the Income Tax Tribunal at the instance of the Assessee. The Income Tax Tribunal has referred the following questions for our opinion. “1. Whether under the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding that the disallowance of claim of deduction @ 40% of the Incentive Bonus u/s 143(1)(a) of the Act was proper and justified ? 2. Whether under the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the Incentive Bonus earned by the assessee, a Development Officer of LIC of India is salary as defined in S. 17 of the Act, keeping in view the terms and conditions, Rules and Regulations of service and is not professional income? 3. Whether under the facts and in circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee is not entitled to deduction to the extent of 40% of - 2 - expenditure for earning such incentive bonus ?” It is common ground that questions sent for our opinion have already been answered by a Division Bench of this Court in Tax Case No. 13 of 1991 (Commissioner of Income Tax, Bihar, Patna Vs. Ramjee Prasad), disposed of on 7th February, 2008. This reference is answered in the same terms. It is accordingly disposed off. Let a copy of our opinion be forwarded to the Patna Bench of the Income Tax Tribunal. Patna High Court Dated ,29th July, 2008 NAFR/S.Ali (Chandramauli Kr. Prasad, J.) (Dr. Ravi Ranjan, J.)