9911796707
TMI Blog2024 (6) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar-SC, Navaneeth. N. Nath, Jacob P. Alex, Joseph P. Alex, Manu Sankar P., Amal Amir Ali, Latha Anand. JUDGMENT Heard the learned counsel appearing for the petitioners and also the respective learned counsel appearing for the respondents. 2. The petitioners are retired employees of the 5th respondent. All the petitioners retired before 01.04.2023. These writ petitions have been filed mainly seeking for a writ, order or direction in the nature of mandamus commanding the respondent Authorities to review the income limit for taxing purposes on earned leave salary under Section 10AA (ii) of the Income Tax Act 1961 with retrospective effect, inasmuch as after 2002 there has been no revision of the income limit for the purposes of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified, as reduced by the amount or, as the case may be, the aggregate amount not included in the total income of any such previous year or years. Explanation.-For the purposes of sub-clause (ii),- the entitlement to earned leave of an employee shall not exceed thirty days for every year of actual service rendered by him as an employee of the employer from whose service he has retired;" 4. It is the prerogative of the Government to fix the limit of income of encashment of earned leave salary for the purposes of exemption from payment of income tax. Unless the Government issues the notification fixing the limit of income for earned leave salary, an employee cannot claim exemption from payment of income tax on encashment of earned leave u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on only in the year 2023, which is applicable with effect from 01.04.2023. 7. In view thereof, the Court, though, has sympathy with the petitioners, but considering the limitation on powers of the Court, this Court is unable to issue a writ of mandamus commanding the respondents to revise the upper limit in respect of the employees who retired before 01.04.2023. This is in the realm of policy decision, which is to be taken by the Executive. 8. Thus, these writ petitions are disposed of with liberty to the petitioners to approach the Government for the reliefs sought for in these writ petitions, and the Government may take a decision on their representations. Pending interlocutory application, if any, in these present writ petitions stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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