IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.24 of 1998 Date of decision: 31.10.2006 S. Jasbir Singh Gill, Development Officer, Amritsar. -----Applicant Vs. The Commissioner of Income Tax, Amritsar. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Ms. Rimpi Chaudhary, Advocate for the assessee. ----- ORDER: Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, arising out of its order dated 20.02.1996 in I.T.A. No.169(ASR)/1995) in respect of assessment year 1992-93:- “Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that incentive bonus was a part of salary and no deduction out of incentive bonus was permissible?” We find that the issue stands covered in favour of the revenue and against the assessee by the judgment of this Court in B.M. Parmar v. C.I.T. (1999) 235 ITR 679. In our recent judgment dated 5.9.2006 in I.T.R. No.15 of 1995 (The Commissioner of Income Tax, Haryana, Rohtak v. Kamal Kishore Batra DO, LIC, Kalanaur, Rohtak), we have answered the question in favour of the revenue and against the assessee. Accordingly, the question referred is answered in favour of the revenue and against the assessee. ( ADARSH KUMAR GOEL ) JUDGE October 31, 2006 ( RAJESH BINDAL ) ashwani JUDGE P