https://www.taxtmi.com/caselaws?id=467029 The Tribunal addressed whether the appeal should be remitted for fresh consideration and allowed for statistical purposes, noting that the intimation under Section 143(1) had limited an exemption under Section 10 by disallowing part of claimed leave encashment. The assessee relied on a subsequent statutory notification, judicial decisions, and a denial of opportunity to be heard. The Tribunal found these matters required fresh factual and legal examination and restored the appeal to the file of the Commissioner (Appeals) for de novo adjudication so the assessee may substantiate its claim; the appeal is allowed for statistical purposes. en-us Tue, 22 Apr 2025 00:00:00 +0530 Mon, 02 Mar 2026 18:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467029 The Tribunal addressed whether the appeal should be remitted for fresh consideration and allowed for statistical purposes, noting that the intimation under Section 143(1) had limited an exemption under Section 10 by disallowing part of claimed leave encashment. The assessee relied on a subsequent statutory notification, judicial decisions, and a denial of opportunity to be heard. The Tribunal found these matters required fresh factual and legal examination and restored the appeal to the file of the Commissioner (Appeals) for de novo adjudication so the assessee may substantiate its claim; the appeal is allowed for statistical purposes. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467029