https://www.taxtmi.com/highlights?id=94564 HC allowed the writ petition filed by A against the revenue authorities, holding that disability pension received on premature retirement from the Army is exempt income and not chargeable to tax. The HC quashed the impugned order passed u/s 119(2)(b) rejecting condonation of delay in filing the revised return and belated refund claim. It held that the authority erred in mechanically relying on Circular No. 9/2015 without appreciating the undisputed exempt nature of the disability pension. The respondents were directed to refund the entire income tax recovered for the relevant assessment years with interest at 9% p.a. within three months, failing which enhanced interest at 18% p.a. shall apply. en-us Thu, 27 Nov 2025 08:36:27 +0530 Thu, 27 Nov 2025 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94564 HC allowed the writ petition filed by A against the revenue authorities, holding that disability pension received on premature retirement from the Army is exempt income and not chargeable to tax. The HC quashed the impugned order passed u/s 119(2)(b) rejecting condonation of delay in filing the revised return and belated refund claim. It held that the authority erred in mechanically relying on Circular No. 9/2015 without appreciating the undisputed exempt nature of the disability pension. The respondents were directed to refund the entire income tax recovered for the relevant assessment years with interest at 9% p.a. within three months, failing which enhanced interest at 18% p.a. shall apply. Highlights Income Tax Thu, 27 Nov 2025 08:36:27 +0530 https://www.taxtmi.com/highlights?id=94564