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TMI Blog2012 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ubhash Chand Goyal [2010 (7) TMI 754 - ALLAHABAD HIGH COURT] and their being no decision to the contrary. Relief u/s 89(1) is also admissible in such a case. Present appeal does not raise any question of law which requires to be decided by this Court – Decided in favor of assessee. - INCOME TAX APPEAL DEFECTIVE No. - 185 of 2007 - - - Dated:- 17-1-2012 - R.K. Agrawal, B. Amit Sthalekar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retirement under the V.R.S. floated by the bank. He received a lump sum amount as ex-gratia payment for opting under the scheme for retirement. He claimed a sum of Rs. 5 lakhs as exemption under section 10 (10C) of the Act and for the remaining amount, he claimed relief under section 89(1) of the Act. The Assessing Officer did not allow the twin deductions. He, however, allowed the exemption clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that relief under section 89(1) of the Act is also admissible in such a case. The aforesaid decision was followed by this Court subsequently in Income Tax Appeal No. 331 of 2007 Commissioner of Income Tax Versus Subhash Chand Goyal decided on 22.07.2010. Sri Chopra, learned counsel could not point out any distinguishing feature so as to enable this Court to take any different view. Res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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