COMMISSIONER OF INCOME TAX Vs. P KRISHNAMURTHY

JUDGEMENT

(1.) THE above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in ita. No. 663/mds/2004, dated 9. 2. 2005.

(2.) THE Revenue is the appellant. THE assessment year involved is 2001-2002. THE case of the appellant is that the assessee/respondent herein, availed the benefit of the voluntary retirement scheme and claimed exemption of the amount of compensation received, both under Section 10 (10c) and Section 89 (1) of the Income Tax Act.