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2024 (7) TMI 974

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..... bility element) - petitioner is a disabled officer of the Indian Army who was commissioned and retired with service pension - HC [ 2023 (5) TMI 741 - PUNJAB AND HARYANA HIGH COURT] allowed writ petition as once the disability pension was exempted from income tax then why this benefit has not been given to the petitioner and the amount of income tax paid by the petitioner for the relevant years be .....

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..... ON hearing the counsel, the Court made the following. There is a delay of 279 days in the filing of the present special leave petitions. Looking at the nature of controversy and the stand taken by the petitioner, we are not inclined to interfere with the impugned judgments/orders. The application for condonation of delay and, consequently,the special leave petitions are dismissed. Pending applicat .....

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