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2015 (11) TMI 868 - HC - Income TaxEntitlement to exemption under section 10(10C) - amount received by the Respondent - Assessee on his voluntarily retirement - Held that:- We dismiss the appeal only on the ground that the Revenue having accepted the decision of the Tribunal in Javerilal D. Chhajed (2011 (11) TMI 663 - ITAT PUNE), then in an identical matter, it is not open to the Revenue to challenge a subsequent order. The Supreme Court in Union of India v. Kaumudini Narayan Dalal [2000 (12) TMI 101 - SUPREME Court] has held that the Revenue must be consistent and it cannot differentiate between different assessees. This was in the context of a High Court order. The same principle should apply in case of jurisdictional Tribunal order. We are of the view that it is not open to the Revenue to pick and chose the Assessee's against whom they would filed appeal in this Court. The law should be uniformly applied, its application cannot change, depending upon the person affected. - Decided in favour of assessee.
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