9911796707
TMI Blog2019 (3) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case reveals that the petitioner was commissioned as an Officer in the Indian Army on 21.3.1976 on the rank of Second Lieutenant and has served with dedication for more than 40 years. He is a decorated soldier of the Indian Army. He was posted in Kashmir. He has participated in Operation Rakshak and also has participated in the Kargil war. He has received various decoration and various medals from time to time details have been furnished in the writ petition. The petitioner suffered a Battle Casualty and on account of battle casualty by order dated 22.4.1999 issued by the Army Head Quarters, he was medically boarded out w.e.f 30.11.2007, with disability pension. The petitioner's contention is that Central Board of Direct Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer to refund the amount. One such representation/claim of the petitioner dated 6.12.2017 is Annexure P-8. Inspite of repeated requests, the respondents have not refunded the amount and the petitioner is running from pillar to post as argued by the learned counsel. A reply has been filed in the matter and as usual all kind of technicalities have been raised by the Income Tax Department in the matter that too in respect of an Army Officer, who has dedicated his entire life towards the service of the Nation, the same Army Officer who has defended our motherland including the 'Babus' sitting in the Income Tax Department is being subjected to harassment. The Colonel, who has made the life of Income Tax Officials and all of us smooth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entire disability pension,i.e,"disability element" and "service element" of a disabled officer of the Indian Armed Forces continues to be exempt from income tax. 4. This may be brought to the notice of all the officers working under you." For assessment year right from 2008-09 to 2015-16, the Army Officer has reflected the income received by way of disability pension in his income tax return as stated in the writ petition and inspite of the fact that the aforesaid income was exempted, the same was added in the total income by the income tax department. The Income Tax Officer in all fairness while computing total income as there was a specific averment that the officer is receiving disability pension should have passed an order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s protecting Our Territorial Borders from Enemy Infiltration and Attacks and even while putting their life to the greatest risk, are keeping all Citizens safe and Secure and making Our life free from all such Dangers, where they don't think of "Technicalities" while Fighting with Enemies at the Front, as to whether pulling the Trigger of their Gun would invite a "Court of inquiry" and from this practical perspective this Court wants to express its concern for not putting too much of technicalities in such matters by those who are invested with Administrative Powers to deal and decide the affairs of the Personnel of Indian Armed Forces. The Court records and reiterates its absolute commitment to adherence of Rule of Law in its strictest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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