plan / annuity plan is not exempted as per the provisions of Section
80CCC(2) or under any other sections ... plan / annuity policy is not exempted as per the provision of
section 80CCC(2) of the Act.
3 For the perusal and ready reference
JUDGMENT DATED: 11/11/2022
never claimed any relief under Section 80CCC of the Act in
respect of the pension policy of the Bajaj Alliance ... inter alia stated that he had not made
any claim under Section 80CCC (1) . The objections of the
petitioner came to be disposed
hands of the petitioner in view of the
provisions of Section 80CCC(2) of the Act.
3.3 It was stated by the respondent that certain ... petitioner was that the petitioner never
claimed any deduction under Section 80CCC(1) of the
Act in respect of pension policy. It was submitted
that
taxation in the year under consideration as per the provisions
of section 80CCC(2) of the Income Tax Act, 1961. Reference
was made ... point of
time, has the petitioner claimed deduction under section
80CCC(1) of the Act. It was pointed out that pursuant to the
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