https://www.taxtmi.com/caselaws?id=787523 Assessee claiming tax-free retirement receipts under the statutory exemption may also seek relief for taxable arrears and similar payments under the income-averaging relief provision; the document identifies that calculation discrepancies existed in the relief computation and prescribes remittance to the Assessing Officer for verification and recomputation with opportunity to the assessee to file details. The operative effect is that the relief claim is to be re-adjudicated limitedly by the AO to determine entitlement and quantum of relief under the averaging provision alongside the retirement exemption. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787523 Assessee claiming tax-free retirement receipts under the statutory exemption may also seek relief for taxable arrears and similar payments under the income-averaging relief provision; the document identifies that calculation discrepancies existed in the relief computation and prescribes remittance to the Assessing Officer for verification and recomputation with opportunity to the assessee to file details. The operative effect is that the relief claim is to be re-adjudicated limitedly by the AO to determine entitlement and quantum of relief under the averaging provision alongside the retirement exemption. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787523