THE COMMISSIONER OF INCOME TAX vs. SRI METTAM PENCHALA NAIDU
ITTA/59/2010HC Telangana18 Sept 2018
Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated
Section 254(2)
153A
relating
to
the
assessment
year
-10-
commencing [on the 1st day of April, [2013]]
shall,—
[(a) in the case of a person being an
individual where the total income includes
income chargeable to income-tax, under the
head,—
(i) “Salaries” or income in the nature of
family
pension
as
defined
in
the Explanation to clause (iia) of section
