https://www.taxtmi.com/caselaws?id=333375 The Court dismissed the writ petitions challenging assessment orders under Sections 147 and 148 of the Income Tax Act, 1961. The petitioners' claim for exemption under Section 88 for arrears of salary deposited in Provident Fund was denied, with the Court emphasizing the limited scope of exemption to the specific year of receipt. The Court found no jurisdictional error in the Department's actions and highlighted the petitioners' option to appeal, ultimately ruling against the petitioners based on precedents like the Kerala Electricity Officers Federation case. en-us Fri, 12 Aug 2016 00:00:00 +0530 Wed, 12 Oct 2016 17:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333375 The Court dismissed the writ petitions challenging assessment orders under Sections 147 and 148 of the Income Tax Act, 1961. The petitioners' claim for exemption under Section 88 for arrears of salary deposited in Provident Fund was denied, with the Court emphasizing the limited scope of exemption to the specific year of receipt. The Court found no jurisdictional error in the Department's actions and highlighted the petitioners' option to appeal, ultimately ruling against the petitioners based on precedents like the Kerala Electricity Officers Federation case. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333375