THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN ITTA Nos.103, 189, 276, 333, 401 and 410 of 2005 Dated:29.09.2010 Between: Commissioner of Income Tax, Rajahmundry. …Petitioner and Sri S.G.V.V.S.Raju, And others. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN ITTA Nos.103, 189, 276, 333, 401 and 410 of 2005 COMMON JUDGMENT: (per Hon’ble Sri Justice V.V.S.Rao) In these appeals by the revenue, various orders of learned Income Tax Appellate Tribunal are assailed. By impugned orders, the learned Tribunal held that the employees/Officers of Andhra Bank and other public sector Banks, which opted for Voluntarily Retirement Scheme (VRS), are entitled to get exemption under Section 10(10C) of the Income Tax Act as well as the relief under Section 89(1) of the Income Tax Act. It is brought to the notice of this Court that similar ITTAs, being ITTA No.47 of 2003 and batch, were heard along with W.P.No.20173 of 2004 and batch, and a Division Bench of this Court by their order dated 24.10.2006 allowed the writ petitions and dismissed the ITTAs filed by the revenue. The Division Bench thereunder held that, “Section 10(10C) has been created to give an added relief to those who come under a voluntary scheme framed under the provisions and Section 89 of the Act is applicable to everybody and is not by way of any relief, whereas Section 10(10C) gives a relief”. Following the Division Bench judgment, these appeals are also dismissed without any order as to costs. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 29.09.2010 vs