2012 (6) TMI 856

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....KOLLAM. AND N. UNNIKRISHNAN, LECTURER, SELECTION GRADE, S.N. COLLEGE JAWAHAR NAGAR, PATTATHANAM P.O. Versus INCOME TAX OFFICER, WARD NO. 2, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, KOLLAM RANGE. AND COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KAVADIAR, THIRUVANANTHAPURAM.<br>Income Tax<br>2012 (6) TMI 856 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Dec....

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....es got arrears of salary during the previous assessment year 2004-2005. Full amount was not paid in cash to the assessees but substantial portion of the arrears were credited in the PF account on which the assessees had no choice. In the returns filed, assssees claimed sec.89 (1) -benefit that spreading over of arrears to back years. However, in that process assessees claimed deduction of the e....

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....(c)s have to be allowed because there is no provision under section 147 of the IT Act to reopen the orders of CIT (appeals) on issues decided against the Department. In this case, the reopening proposed is to bring to tax same income in respect of which Commissioner decided the issue in appeal filed by assessees. So much so Revenue could have only file an appeal with a delay condonation petition i....