2016 (3) TMI 1470

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....ya, DR For the Respondent : None ORDER PER: GEORGE MATHAN, J.M ITA No.55/Jodh/2015 is an appeal filed by the Revenue against the order of the learned CIT (A), Bikaner passed in appeal No.211/Bikaner/2012- 13 dated 30-12-2014 for assessment year 2010-11 and ITA No.56 is an appeal filed by the Revenue against the order of the learned CIT (A), Bikaner passed in appeal No.40/Bikaner/2013-1....

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....essee u/s 43B of the Act. 4. It was submitted by the learned DR that in the course of assessment the AO had held that the assessee was not entitled for deduction u/s 80P(2) (d) of the Act and had also disallowed deduction in respect of arrear award and leave encashment which had been paid in the next year. The learned DR submitted that the learned CIT (A) has erred in granting relief to the ass....

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....n able to show any distinguishable facts, we are of the view that the finding of the learned CIT (A) is on right footing and does not call for any interference. As a result ground No.1 in both the Revenue's appeal stands dismissed. 6. In respect of the disallowance of arrear award and leave encashment which is ground No.2 and 3 of the Revenue's appeal In ITA No.56/Jodh/2015, it is noticed that ....