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Mrs. Vaijayanti V. Ekbote Versus The Commissioner of Income Tax-II & Others

2016 (5) TMI 140 - BOMBAY HIGH COURT

Exemption 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 ha .....

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M. S. Sanklecha And A. K. Menon, JJ. For the Petitioner : Mr. Mandar Vaidya i/b. D. A. D'souza For the Respondents : Mr. Suresh Kumar ORDER P. C. This Petition under Article 226 of the Constitution of India assails the order dated 12th March, 2013 passed under Section 264 of the Income Tax Act, 1961 (the Act), by the Commissioner of Income Tax, Thane. 2. By the impugned order dated 12th March, 2013, the Petitioner's Revision Application under Section 264 of the Act, seeking exemption un .....

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etitioner received an amount of ₹ 5,00,315/from her employer i.e. the SBI. (b) In her return of income for the Assessment Year 200809, the Petitioner claimed that to the extent of ₹ 5,00,000/received by her from the SBI at the time of her voluntarily retirement was exempt under Section 10(10C)of the Act. Thus, sought a refund of ₹ 1,83,250/being the tax attributable to the sum of ₹ 5,00,000/received from SBI which was paid. (c) By an order dated 31st December, 2010, the A .....

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nder Section 264 of the Act with the Commissioner of Income Tax, Thane. In the said Revision Application, the Petitioner placed reliance upon order dated 6th October, 2008 passed by the Income Tax Appellate Tribunal (the Tribunal) as well as the orders dated 12th August, 2009 and 26th February, 2009 passed by the Commissioner of Income Tax (Appeals) [CIT(A)], taking a view that amount received by employee of SBI on their retirement under its Exit Option Scheme were entitled to the exemption unde .....

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ble under Section 10(10C) of the Act. (e) On 12th March, 2012, the Commissioner of Income Tax, Thane by the impugned order rejected the Petitioner's Revision Application. This by placing reliance upon an alleged communication received by the Income Tax Department from the SBI while making enquiry in respect of a claim by another exemployee of SBIone Ms. Nirmala S. Shetty on the basis of the above alleged communication, the impugned order holds that the Petitioner's application does not s .....

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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 unde .....

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