The assessee is a disabled officer of the Indian army who was commissioned on March 23, 1975 and retired on November 31, 2008 with service pension. The assesse filed  revised return was filed within 20 days of the receipt of the amount on implementation of the court’s orders whereby he was granted arrears of disability pension and this was within the time stipulated in the Central Board of Direct Taxes Circular No. 2009 of 2015. The assessee’s claim to refund of the Income-tax for the past years on his exempted income of disability pension was rejected. The assessee again approached the authority through the portal of the Government of India and even this was rejected. On a writ petition  allowing the petition,  the Court held that   Circular No. 13 of 2019 dated June 24, 2019 ([2019] 415 ITR (St.) 209), Supreme Court order dated August 30, 2019, Circular No. 210 dated February 20, 2020 and Circular No. 211 dated March 3, 2020 were not disputed by the Department. No explanation has been given as to why under Circular dated July 2, 2001, once the disability pension was exempted from Income-tax why this benefit was not given to the assessee. Hence, the order is  not valid.  Court directed the Revenue  for refund of tax paid by assessee with interest at 9 per cent. per annum within one month with costs of Rs. 1 lakh. If the payment was not made within the stipulated period interest was to be paid at 18 per cent. per annum from the date of entitlement till actual payment.