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
March) or at the time of filing tax.
3) Does section 80CCC or 80CCD(1B)applicable to tax payee for rebate, if its
spouse ... information sought for are clarificatory in nature and
needs interpretation of sections 80CCC and 80CCD1 113). As per the
DoP86Ts guideline in the matter vide
