2002 (2) TMI 68 - HC - Income Tax

Summary

The petitioners, ex-employees of State Bank of Indore, sought quashing of certificates denying them benefits under section 89(1) of the Income-tax Act. The High Court declined relief, stating that petitioners should apply to the Assessing Officer for such benefits as per section 89(1) of the Act. The Assessing Officer will determine eligibility based on the application and evidence provided.