2025 (7) TMI 1986

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per: Narinder Kumar, Judicial Member Appellant-assessee, who claims to have got superannuated from M/s State Bank of Bikaner & Jaipur (SBBJ), has challenged order dated 17.01.2024, passed by Learned CIT(A), whereby her appeal filed there, while challenging order dated 02.02.2023, passed u/s 143(1) of the Income Tax Act (hereinafter referred to as "the Act"), has been dismissed. 2. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Alongwith the application, the applicant-appellant submitted to her affidavit. Since that was an unattested affidavit, duly affidavit of the applicant has been subsequently presented. 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 her, on her superannuation. When the applicant-appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ive effect, Learned CIT(A) has erred 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....