TMI Blog2014 (5) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the year 2008 and by the Apex Court in the year 2009 - assessee filed the application u/s 154 for rectification of the assessment order which was rejected and petitioner filed a revision u/s 264 to the Commissioner of Income Tax, for refund - whether the petitioner is entitled to enforce that remedy in the manner in which she has done? - HELD THAT:- In a similar matter, a Division Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr. Arvind Pinto ORDER P.C.: Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 2 The petitioner is a former employee of the Reserve Bank of India, who retired under the voluntary retirement scheme, 2004. She filed a revised return of income on 28th February 2006, in which she claimed an exemption under Sections 10(10C) and 89 of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit. The only question is whether the petitioner is entitled to enforce that remedy in the manner in which she has done. In a similar matter, a Division Bench of this Court in the case of Devdas Rama Mangalore v/s The Commissioner of Income Tax-26 and Ors in writ petition no. 2422 of 2013 dated 15th January 2014, granted complete relief, including an order of refund. The only difference bet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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