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2016 (5) TMI 140 - HC - Income TaxExemption under Section 10 (10C) denied - Held that:- The impugned order of CIT(A) is totally silent with regard to the communication dated 11th November, 2010 addressed by his office to Mr. Ravikant Shet – exemployee of SBI, similarly situated as the Petitioner, intimating to him that the benefit of exemption under Section 10(10C) of the Act is being extended. It is pertinent to note that the Commissioner of Income Tax, Thane who has passed the impugned order was the same person whose office had addressed the communication dated 11th November, 2010 and also passed the order dated 13th September, 2010 under Section 264 of the Act in respect of Shri Ravikant Shet. The impugned order dated 12th March, 2012 passed by the Commissioner of Income Tax, Thane is quashed and set aside. Respondents are directed to extend the benefit of Section 10(10C) of the Act to the Petitioner and grant the refund within eight weeks from today.
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