2024 (6) TMI 1436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OF 2022, 10007 OF 2022, 19231 OF 2022, 25538 OF 2022 AND 26247 OF 2022 - -<br>Income Tax<br>BALAN PANICKER RAMESH KUMAR, ADIMANAPARAMBIL PADMANABHANPILLAI INDIRA, KONIKKARA ABRAHAM LILLY, ELSAMMA ANTONY, PRASAD POOKOTE, VELAMPARAMBIL KUNJIKUTTY LAKSHMIKUTTY, KOMALAVILAS RAMACHANDRAN, KORATHATT JAYASREE, VINODKUMAR KULAMPURATH SANKUNNY, JAYASREE UNNIKRISHNAN, MADHAVAN, MADAN GOPAL ACHATHAND, MR.NEL....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN, ADV PRADEEPKUMAR JOHN JUDGMENT The writ petitions are filed, inter alia, for direction to the respondents to review the income limit for taxing purposes on earned leave salary under Section 10 AA (ii) of the Income Tax Act, 1961 with retrospective effect, inasmuch as after 2002 there had been no revision of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on from payment of income tax. Unless the Government issues the notification fixing the limit of income for earned leave salary, an employee cannot claim exemption from payment of income tax on encashment of earned leave up to 300 days. The last notification was issued on 31.05.2002, and the Government did not thereafter issue a notification despite there having been three pay revisions. The lates....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue a mandamus to the respondent Authorities to revise the upper limit of the encashment of earned leave for granting exemption from payment of the income tax with retrospective effect. Issuance of notification, as provided in the provision, is in the realm of the powers of the Executive. 6. Learned Standing Counsel for the Revenue, submits that, in fact, in one of the cases, the Delhi High Cour....