I am a law student and please explain me this case.what can be the issues in this help me.please Ritika verma was an airhostess in NDLR airlines .during the previous year 2011-12 her basic salary was rs 50,000per month and DA-of rs10,000per month,she also got hra of 20,000 and she paid the same amount towards rent to her employer gopal tanda ,and owner of ndlr company airlines for a house in delhi.besides this she also got an entertainment allowance of rs 1000 per month .In the return she filed,she claimed tax exemption for HRA amounting to rs 175,200 and also full amount of enterntainment allowance she got under the provisions of the act.ritika as an air hostess was always in air,and because of that,her employer gopal tanda,on 31st january ,2013 filed return on her behalf and claimed refund for the excess sum of tax deducted by him in form of advance tax.moreover the return filed by gopal tanda instead of being signed by assesse was signed by gopal tanda himself mentioning his own PAN. the matter came before the assessing officer who not only rejected the claims of assesse made under section10(13)A and section 16 (ii) of Income tax Act,1961 but at the same time imposed a heavy penalty of rs 20,000 along with 3 months imprisonment for the employer Gopal tanda and her employee Ritika Verma for delay in filing return and for quoting wrong PAN .Aggrieved by this ,matter was presented before the high court of Delhi.
