2023 (7) TMI 1328

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..... Saumya Pandey Jain, Sr. D.R. ORDER The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), Delhi on 14.12.2022 for A.Y. 2020-21. 2. The grounds of appeal raised by the assessee are as under: "1. The intimation issued u/s 143(1) of I.T. Act and confir....

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..... 7,20,600/-. 4. Being aggrieved by the said order under Section 143(1) of the Act the assessee filed appeal before the CIT(A). The CIT(A) dismiss the appeal of the assessee. 5. The Ld. A.R. submitted that the assessee was initially appointed as General Engineer in the Department of Indian Post and Telegraph Department vide order dated 28.11.1983. Subsequently, the assessee was provisionally....

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.... in respect of leave encashment. The Ld. D.R. relied upon the order under Section 143(1) and order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. The assessee was absorbed in the Department of Telecommunication in respect of BSNL vide Presidential Order dated 23.09.2019 which has given the permanent absorption effective from 01.10.2000. The a....