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1989 (8) TMI 2

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..... tioner may be released from the defence service in accordance with any decision that may be taken on his request for such release." On the allegation that, instead of Rs. 4 lakhs, payment of Rs. 2,80,000 has been made and that too not within the time fixed, the present application for initiating contempt action has been filed. Notice was issued and we have heard the petitioner in person and Mr. .....

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..... or is there any scope to impute that the respondents intended to violate the direction of this court. The order of March 31, 1989, indicated: "The defence personnel have peculiar incidence of service. Life's course does not run smoothly for everyone. In the present proceeding which is for contempt, we do not think that we can award compensation under every head of claim. Some of the factors rele .....

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..... ortening of the duration of service nor was any part of Rs. 4 lakhs intended to be towards salary. We however, express no final opinion on this aspect of the matter and we would leave it to the Taxing Officer to decide the question as and when it would, arise. The petitioner contended in the course of the hearing that the legal position is well-settled that if the payment is not related to salary .....

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..... s receipt though he is free to keep the amount for a longer time. The petitioner shall make a return to the Income-tax Officer for the assessment-year 1989-90 as and when due and within six months of the return being filed, the Income-tax Officer concerned shall complete the assessment. He shall be free to examine the question as to whether the amount of Rs. 4 lakhs paid to the petitioner, under t .....

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