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2017 (7) TMI 143 - HC - Income TaxGround of maintainability - rejection of revision - recommendation of the 5th Pay Commission in respect of revised salary - Held that:- This Court is satisfied that in the present case, the CIT erred in rejecting the revision application of the Petitioner on the ground of maintainability. The CIT ought to have entertained the revision petition on merits. One possible consequential direction is to remand the revision application of the Petitioner to the file of the CIT for a fresh decision on merits. However, considering that the issue has been pending for a number of years, remanding the matter to the CIT would only delay the proceedings further. Consequently, the Court is of the view that there is sufficient material on record already, which is not disputed by the Revenue, to grant relief to the Petitioner on merits in the present petition itself. The Court directs that the revision application filed before the CIT should be treated as having been allowed on merits. Consequently, while setting aside the impugned order of the CIT dated 24th March 2014, the Court allows the revision petition filed by the Petitioner before the CIT and directs the AO now to give effect to this order by computing the tax liability of the Petitioner for the AY 1998-99 after allowing the claim for provision made for wages arrears as per the 5th Pay Commission which became effective on 1st January 1996.
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