The Income Tax Officer in all fairness while computing total income as there was a specific averment that the officer is receiving disability pension should have passed an order taking into account the notification of CBDT dated 2-7-2001. Even if it was not done at the time of assessment because there was no claim by the Officer, the amount could have been refunded at the first available opportunity when the officer represented to the department and submitted the application for refund of the amount. The application was submitted for the first time as stated in the writ petition on 6.12.2017.