https://www.taxtmi.com/caselaws?id=782304 HC quashed the order under s.119(2)(b) refusing condonation of delay in filing a revised return and refund claim for tax paid on disability pension of a prematurely retired army officer. It held that disability pension is exempt income and Circular No. 9/2015 relied on by the authority was inapplicable. As there was no tax liability on such pension, the officer was entitled to full refund of tax recovered, following similar HC precedents. The respondents were directed to refund the tax for the relevant assessment years with 9% interest within three months, failing which 18% interest would apply. en-us Thu, 13 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782304 HC quashed the order under s.119(2)(b) refusing condonation of delay in filing a revised return and refund claim for tax paid on disability pension of a prematurely retired army officer. It held that disability pension is exempt income and Circular No. 9/2015 relied on by the authority was inapplicable. As there was no tax liability on such pension, the officer was entitled to full refund of tax recovered, following similar HC precedents. The respondents were directed to refund the tax for the relevant assessment years with 9% interest within three months, failing which 18% interest would apply. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782304