Law:

Section:

Section 15 of the Income-tax Act, 1961 - Salaries - Chargeable as - Assessment year 1960-61 - Originally from 28-3-1952 assessee's pension was fixed at Rs. 484.87 per month - On 23-11-1956 pension was revised to Rs. 395.19 per month and death-cum-gratuity of Rs. 17,820 w.e.f. 28-3-1952 - Later on, on 2-4-1959 pension was again revised into Rs. 526.94 per month with retrospective effect - Arrears of pension due was ordered to be adjusted against death-cum-retirement gratuity of Rs. 17,820 recoverable from him - ITO worked out the difference between original pension of Rs. 395.19 and revised pension of Rs. 526.94 from 28-3-1952 onwards and assessed same to tax - Whether only difference between Rs. 526.94 and Rs. 484.87 for the period prior to 23-11-1956, and the difference between Rs. 526.94 and Rs. 395.19 for the period subsequent to 23-11-1956, would be assessable for the assessment year 1960-61 as pension which became due on 2-4-1956 - Held, yes FACTS Originally the assessee's pension was fixed at Rs. 484.87 per mensem and was being paid at that rate. Later on by dated 23-11-1956, he was held entitled to a death-cum-retirement gratuity of Rs. 17,820 and a pension of Rs. 395.19. Accordingly, in lieu of the pension of Rs. 484.87, the pension was revised as Rs. 395.19 and death-cum-retirement gratuity payable at Rs. 17,820. That order was given retrospective effect from 28-3-1952, when he retired from the service. Subsequently, the Government revised the pension payable to the assessee in order dated 2-4-1959. Under that Government order, in lieu of the pension of Rs. 395.19 per month and the death-cum-retirement gratuity of Rs. 17,820 sanctioned in Government order dated 23-11-1956, the Government granted with effect from 28-3-1952, the superannuation pension of Rs. 526.94 per month. The Government also sanctioned with effect from 28-3-1952, a special additional pension of Rs. 600 per annum in consideration of certain special services rendered by the assessee when he was in service. The said Government order also directed that the arrears of pension due to the officer under that order should be adjusted against the death-cum-retirement gratuity of Rs. 17,820…

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