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TMI Blog2016 (10) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 147 r/w. Section 148 of the Act. Entitlement for any exemption as provided under Section 88 for the entire amount of arrears of salary received and deposited with the Provident Fund - Held that:- Apparently, the petitioners could have preferred an appeal against the impugned orders. But they have not chosen to do so and had approached this Court. The law is now well settled as held by this Court in Kerala Electricity Officers Federation and Others v. Central Board of Direct Taxes and Others [2005 (7) TMI 87 - KERALA High Court ], which squarely applies to the facts of the present case in which this Court after considering the question of exemption under Section 88 of the Act in similar situations held that the amount rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be reopened in terms of Section 147 and 148 of the Act. The learned counsel relies upon the judgment in Writ Appeal No.726/2007 and connected cases. It is submitted that when the Division Bench of this Court had observed in similar instances that proceedings under Section 147 cannot be taken to reopen the assessment the orders of CIT (Appeals) which were decided against the Department, the same principle has to be adopted as far as the petitioners' case are also concerned. 4. On the other hand, the learned Standing Counsel appearing for the respondents submits that there is factual difference arising in the matter. It is pointed out that as far as the judgment in Writ Appeal No.726/2007 is concerned, those are cases in which aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are entitled to claim the benefit of exemption or whether the reopening of the assessment in terms of Section 147 and 148 is bad in law. 7. Section 147 reads as under : 147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereinafter in this section and in sections 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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