9911796707
TMI Blog2016 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act in respect of Shri Ravikant Shet. The impugned order dated 12th March, 2012 passed by the Commissioner of Income Tax, Thane is quashed and set aside. Respondents are directed to extend the benefit of Section 10(10C) of the Act to the Petitioner and grant the refund within eight weeks from today. - Writ Petition No. 2147 of 2013 - - - Dated:- 16-4-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Petitioner : Mr. Mandar Vaidya i/b. D. A. D'souza For the Respondents : Mr. Suresh Kumar ORDER P. C. This Petition under Article 226 of the Constitution of India assails the order dated 12th March, 2013 passed under Section 264 of the Income Tax Act, 1961 (the Act), by the Commissioner of Income Tax, Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot entitled to relief under Section 10(10C) of the Act. (d) Being aggrieved by the order dated 31st December, 2010, the Petitioner filed a Revision Application under Section 264 of the Act with the Commissioner of Income Tax, Thane. In the said Revision Application, the Petitioner placed reliance upon order dated 6th October, 2008 passed by the Income Tax Appellate Tribunal (the Tribunal) as well as the orders dated 12th August, 2009 and 26th February, 2009 passed by the Commissioner of Income Tax (Appeals) [CIT(A)], taking a view that amount received by employee of SBI on their retirement under its Exit Option Scheme were entitled to the exemption under Section 10(10C) of the Act. Moreover, the Petitioner specifically placed reliance up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vikant Shet exemployee of SBI, similarly situated as the Petitioner, intimating to him that the benefit of exemption under Section 10(10C) of the Act is being extended. It is pertinent to note that the Commissioner of Income Tax, Thane who has passed the impugned order was the same person whose office had addressed the communication dated 11th November, 2010 and also passed the order dated 13th September, 2010 under Section 264 of the Act in respect of Shri Ravikant Shet. 5. In fact, the aforesaid is the Petitioner's grievance in the Petition. Respondent i.e. the Commissioner of Income Tax, Thane has filed affidavit in reply dated 12th February, 2016. However, even in the affidavit in reply, the aforesaid grievance of the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
