2024 (11) TMI 1451

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....t : Shri B.P Srivastava, Sr. DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT:  This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, vide order dated 29.03.2024 passed for the Assessment Year 2020-21. 2. The Assessee has taken the following grounds of appeal:- 1. The Ld Addl. JCIT A gro....

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....ion No 50588 E dated 31.05.2002 issued by CBDT effective 01.04.1998 4. The Ld AddI JCIT A grossly erred in not adjudicating the raised ground in appeal to the effect that taxed Leave Encashment amount exceeding RS 3 lakhs qualifies for relief u/s. 891 of the Act. 5. Your appellant craves leave to add amend alter any ground of appeal 3. An adjustment of Rs.6,50,830/- has been made by the CP....