2025 (10) TMI 1368

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....ngh, Addl. CIT ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Appellant-assessee, who claims to have got superannuated from State Bank of India, has challenged order dated 18.10.2022, passed by Learned CIT(A), whereby his appeal filed there, while challenging order dated 03.11.2021, passed u/s 143(1) of the Income Tax Act (hereinafter referred to as "the Act"), has been dismissed. 2. The imp....

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....g of the appeal may be condoned. 3. Alongwith the application, the applicant-appellant submitted to his affidavit duly attested before notary public. 4. As noticed above, the applicant-appellant was in the services of the Bank and the matter pertains to retrial benefit i.e. leave encashment, received by him, on his superannuation. When the applicant-appellant states on oath that he contacted....

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....red in confirming the assessment order, and argued that the appeal deserves to be allowed. 6. In the course of arguments, Ld. DR for the department has not disputed issuance of notification no. 31/2023/F.No.200/2023- ITA-I dated 24.05.2023 and that the above said limit as regards leave encashment was raised to Rs. 25 lakhs. 7. In view of the notification dated 24.05.2023, which is a piece of....