2023 (5) TMI 355

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.... appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi ['NFAC'] dated 09.10.2022 for the assessment year 2018-19. 2. The brief facts of the case are that the appellant is an individual deriving income under the head "salaries". The Return of Income for the assessment year 2018-19 was filed on 23.07.2018 declaring total income of Rs.24,61,400/-. The same wa....

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....eceived on account of Leave Encashment, the Assessing Officer restricted the exemption to the extent of Rs.3,00,000/- u/s 10(10AA) of the Act and, accordingly, made addition of Rs.25,79,317/-. 3. Being aggrieved by the above addition, an appeal was filed before the NFAC, who vide impugned order upheld the action of the Assessing Officer by holding that the employees of the State Government Unde....

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....r condonation of delay of 1 day. 7. I heard the ld. Sr. DR and perused the material on record. The issue that arises for consideration is whether an employee of the State Government Undertaking can be treated as employee of State Government. The issue is no longer res integra, as the Hon'ble Supreme Court in the case of Indian Institute of Science vs. DCIT, 446 ITR 418 (SC) held that though the....