Case Law Details
Col. Jaswinder Pal Singh (Retd) Vs PCIT (Punjab and Haryana HC)
HC Grants Income Tax Refund Exempted Disability Pension Income past years
The Punjab and Haryana High Court’s decision on disability pension income reflects a significant interpretation of legal and financial provisions that govern the benefits of retired military personnel. In the case of Col. Jaswinder Pal Singh (Retd) Vs PCIT, the High Court upheld the exemption of tax on disability pension income, enabling refund of taxes for past years.
The petitioner, a disabled retired Army officer, sought the quashing of orders that rejected his claim for a refund of the income tax on his exempted disability pension income, arguing it was against CBDT provisions. Following a legal battle that questioned the applicability of the CBDT’s circulars, the court ruled in favor of the petitioner. The court cited previous judgments and acknowledged the petitioner’s service element and disability element as tax-free. The judgment highlights the judiciary’s role in ensuring the rights and entitlements of military personnel are protected, especially when conflicting administrative orders exist.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
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I too have been slapped with an IT demand u/s 137 on my disability pension well after the due date of review petition . I have requested permission from CPGRAMS for permission to file a delayed IT retutn in March this year, despite aprescriber time fre of 3 months I still have received no response from CPGRAMS.