UNION OF INDIA Vs. MURALIDHARA MENON

JUDGEMENT

(1.) Leave granted.

(2.) Interpretation and/or application of circular letters issued by the Central Board of Direct Taxes (CBDT) dated 14.5.1990 is in question in this appeal which arises out of a judgment and order dated 14.10.2005 passed by a Division Bench of the High Court of Kerala at Ernakulam in Writ Petition No. 25155 of 2003 allowing the writ petition filed by the respondents herein from a judgment and order dated 10.10.2002 passed by the Central Administrative Tribunal, Ernakulam in OA Nos. 728 of 2000 and 782 of 2000.

(3.) The basic fact of the matter is not in dispute.