https://www.taxtmi.com/caselaws?id=387438 The Tribunal dismissed the Miscellaneous Application due to lack of an apparent mistake in the record and being barred by limitation. The Tribunal emphasized that the proper remedy for refusal of relief by the AO in set-aside proceedings is an appeal before the CIT (A). The issue of disallowance of Leave Encashment liability was reviewed in detail, with the Tribunal remanding the matter to the AO for fresh adjudication based on relevant details submitted by the assessee. The Tribunal considered previous orders and directed the AO to verify facts regarding income accruing on policies. en-us Fri, 18 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387438 The Tribunal dismissed the Miscellaneous Application due to lack of an apparent mistake in the record and being barred by limitation. The Tribunal emphasized that the proper remedy for refusal of relief by the AO in set-aside proceedings is an appeal before the CIT (A). The issue of disallowance of Leave Encashment liability was reviewed in detail, with the Tribunal remanding the matter to the AO for fresh adjudication based on relevant details submitted by the assessee. The Tribunal considered previous orders and directed the AO to verify facts regarding income accruing on policies. Case-Laws Income Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387438