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2020 (6) TMI 108

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..... rtaining to the financial year 2010-11 - HELD THAT:- The petitioner Association is directed to submit a representation with respect to nil/lower deduction of income tax to the authorities concerned, within a period of four weeks from the date of receipt of a copy of this order. On such submission being made, the authorities concerned shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner Association within a period of four weeks thereafter. Till such time, the order of interim injunction already granted, shall stand extended. - W.P.No.7912 of 2011 and M.P.No.1 of 2011 - - - Dated:- 2-6-2020 - HONOURABLE MR.JUSTICE R.MAHADEVAN F .....

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..... rce till date. 4. Today, when the matter is taken up for consideration through Video Conferencing, due to COVID-19, the learned counsel for the petitioner submitted that in WP.No.8101 of 2011, this Court has considered the similar relief as sought herein and disposed of the said writ petition on 06.09.2019, the relevant portion of which, for better appreciation, are extracted hereunder: 4. According to the petitioner, the amount of pension granted was taxable in the respective year of payment. Thus taxing the same again would constitute double taxation. 5. I am of the considered view that it is not appropriate for this Court to go into the prayer of the petitioner for nil deduction, since the Income Tax Act contains a mechani .....

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..... ction (1) and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith. 7. In the light of the above statutory provision, it is appropriate that the petitioner make its plea for nil/lower deduction for consideration by the appropriate Authorities. Learned counsel for the petitioner on its behalf states that it will file its request before the authorities within two weeks. It is permitted to do so. Such request, if made before the Authorities concerned, within two weeks from today will be considered after hearing the petitioner union and decided in accordance with law within a period of six (6) weeks from date of conclusion of personal hearing in any event on or before 15t .....

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