2019 (10) TMI 1570

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....essee has filed the present appeal against the order dated 15.02.2017 passed by the Commissioner of Income Tax (Appeals)-, Valsad [hereinafter referred to as the "CIT(A)"] relevant to the A.Y. 2012-13. 2. The assessee has raised the following grounds: - "1 On the facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in adding Leave travel concession of Rs.2....

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....al and allow us to be heard on the same. In this regards, we would like to mention that relevant documents in this regards is already available on record and no additional evidence is required to be admitted. 4. The brief facts of the case are that the assessee filed his return of income on 13.06.2012 declaring total income to the tune of Rs.9,29,500/-. Thereafter, an information was received f....

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.... during the period from 02.06.2011 to 16.06.2011 as part of Leave Travel. According to the provisions of Sections 10(5) of the I.T. Act, the LTC/LFC was exempt only in respect of journey performed within India. A show-cause notice was issued and after the reply of notice, the claim of the assessee in connection with the Travelling out of India was declined and added to the income of the assessee. ....

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....ed by the Ld. Representative of the assessee, therefore, this issue is being decided in favour of the revenue against the assessee being not pressed. ISSUE No. 2 7. We have heard the argument advanced by the Ld. Representative of the parties and perused the record. Under this issue the assessee has claimed the TDS credit which has been deducted by revenue from employer of the Assessee i,e St....