Second Income-Tax Officer vs Nagpur Zilla Krishi Audhogik Sahakari ... on 29 March, 1982
3. The decision of the Bombay High Court in the case of Chatrapati Shivaji Sahakari Sakhar Karkhana Ltd. v. CIT [1978] 115 ITR 312 was also not applicable.
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Chhatrapati Shivaji Sahakari Sakhar ... vs Commissioner Of Income Tax on 16 November, 1977
Joshi vs Assistant Commissioner on 13 January, 1994
We are concerned with the interpretation of Section 15(3)(i) in particular, having regard to the fact that the petitioner is a soldier in service in the Armed Forces, A careful" perusal of the relevant provision would go to show that in the case of a soldier in service in the Armed Forces of the Union, he can issue notice at any time not later than one year from the date on which he is released from the Armed Forces or he is sent to the reserve. Sri Jayakumar S.Patil, learned Counsel appearing for the respondent No. 2 laid great emphasis on the expression "released from Armed Forces" and contended that the said expression would unmistakably go to show that the starting point for taking action under Section 15(3)(i) is the date on which the soldier is released or retires. We do not find any merit in this submission made by Sri Patil. The submission made by Sri Patil cannot be accepted in the context of the clear language reflected in the said provision. It is not at all possible to read a starting point as having been incorporated in the said provision. All that the said provision does is to prescribe the last limit within which the application for resumption will have to be filed by the soldier. It does not anywhere state that the action will have to be taken after the soldier retires from service. The said interpretation cannot be had either from the clear language of the said provision or from the necessary implication. Further, this aspect has been the subject matter of a Decision of the Division Bench, again, of which one of us (RAJENDRA BABU J.,) was a party, in W.P.No. 12716 of 1985 disposed off on 1.6.1993 Shivaji v. Assistant Commissioner. This Court in the said case, in the course of its order, as among other things, observed as under:-
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