TaxTMI 
TaxTMI 
2023 (3) TMI 768
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....ised following grounds of appeal: 1. The learned CIT(A) has erred in law and facts in holding the order of AO u/s.154 restricting the exemption u/s.10(10AA)(i) to maximum Rs.3 Lakhs only on account of leave encashment as against Rs.7,31,440/- claimed by the assessee. 2. On the facts of the assessee read with letter dated 04-05-2012 issued form the Corporate Office Taxation Section(BSNL), full exemption claimed by the assessee ought to have been allowed. 3. On the facts of the assessee, no order of section 154 ought to have been passed as it is not a mistake apparent on record. 4. The appellant craves leave to add, to alter and/or modify any ground of appeal. 3. The only issue raised by the assessee is that the learned CIT(A) erred ....
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....efore me. 7. The learned AR before me submitted that assessee was originally the employee of central government under Department of Telecommunication. Subsequently, the Government of India (GOI), Department of Telecommunication vide order dated 07-01-2002 permanently put the employee (the assessee) into Bharat Sanchar Nigam Ltd (BSNL) a PSU w.e.f. 01-10-2000 in accordance with the provision of Rule 37-A of CCs (Pension) Rules as amended from time to time with previous sanction of President of India. Out of total leave encashment of Rs. 7,31,440/- received by the assessee on retirement from BSNL includes an amount of Rs. 6,85,115/- earned during the employment with Department of telecommunication and only an amount of Rs. 46,325/- received ....
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....unior Engineer in the Department of Telecommunications, Govt. of India w.e.f 22.03.1983 vide order dated 22.06.1986. Subsequently, with effect from 01.10.2000 vide order dated 19.01.2004 issued by Department of Telecommunications, Ministry of Communication and IT, Govt. of India, in accordance with the provisions of Rule 37A of CCS(Pension) Rules, permanently absorbed in the Mahanagar Telephone Nigam Limited (MTNL) a PSU undertaking of Govt. of India. I am of the view that the assessee had been in service under the Department of Telecommunication, Govt. of India and his stamps of appointment and pay-scale were governed by the Central Govt. Rules, framed all other such employees working in Govt. of India with effect from 24.04.1980 on adhoc ....