2025 (1) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he assessee pertaining to Assessment Year 2018-19 is directed against the order dated 23.10.2024 passed by National Faceless Appeal Centre, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') which inturn is arising out of the Rectification Order passed u/s. 154 dated 29.10.2021. 2. The grievance of the assessee is that ld.NFAC has confirmed the action of the CPC deny....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment u/s. 10(10AA) of the Act. 4. Aggrieved assessee preferred appeal before the ld. NFAC but failed to succeed. Now the assessee is in appeal before the Tribunal. 5. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing, I therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....05.2012 regarding Leave Encashment amount, issued by Taxation section of BSNL, New Delhi. Copy also provided of the pay-slip regarding Leave Encashment period (DOT & BSNL) issued by BSNL which indicates the receipt of Leave Encashment for DOT & BSNL period separately. These facts remain uncontroverted at the end of the Revenue authorities at any stage. Section 10(10AA)(i) of the Act applies to th....