Section 10(10AA) of the Income-tax Act, 1961—Salary— The grievances of the assessee with regard to exemption limit under Clause (ii) of Section 10 (10AA) not being raised since 1998, appears to be justified and this is so because over the decades, the pay-scales admissible to government servants, and even employees of the Public Sector Undertaking and Nationalised Banks and all others have been upwardly revised, keeping in view, the financial growth in the country as well as on account of rising inflation, the last drawn salaries have increased manifold since time and notification issued under Clause (ii) of Section 10 (10AA) was lastly issued, as taken note of hereinabove, on 31.05.2002, therefore, notice was issued to the revenue limited to this aspect - KAMAL KUMAR KALIA V/s UOI - [2020] 268 TAXMAN 398 (DELHI)