9911796707
TMI Blog2006 (11) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under article 226 of the Constitution of India : "(a) quash the impugned order dated 20-11-2002 condone the delay in filing the revision petitions for the assessment years 1990-91, 1991-92 and 1993-94 and hear the same on merits; (b) quash the impugned order dated 20-11-2002 of the respondent No. 2 holding that so far as assessment year 1990-91 was concerned, the revision petition could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come from the total income of the petitioner and grant consequential relief; (f) pass such other or further orders as this Hon'ble Court may deem fit and proper under the circumstances of the case." 2. The petitioner had filed an application under section 264 of the Income-tax Act (hereinafter referred to as IT Act) which was rejected by the Commissioner of Income-tax by the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The conundrum which has arisen in this case is entirely of the petitioner/assessee's making. He offered for taxation the annuity received by him from the superannuation fund which was exempted from inclusion in the total income by virtue of section 10(13)( ii) for the years 1989-90 to 1993-94. Ms. Bansal, learned counsel for the revenue, has vociferously contended that the taxability of this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has been invoked, the constraints that may have been felt by the Commissioner in deciding the assessee's revision application under section 264 would not impinge on the powers of the Court under article 226 of the Constitution to correct an injustice that has occurred albeit because of the petitioner/assessee himself. Article 265 of the Constitution mandates that no person shall be taxed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, there is no justification for the amounts received by the petitioner from the super-annuation fund for the assessment years 1990-91, 1991-92 and 1993-94 to be brought to tax in view of the specific exclusion of such sum from the total income in terms of section 10(13)( ii) of the Act. 9. In these circumstances, prayer (d) is allowed and the petition stands disposed of accordingly. 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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