2026 (4) TMI 114

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....nt to the Assessment Years 2020-21 & 2021-22. Since the issues raised in these two appeals are identical, we are extracting the ground of appeal raised in ITA No.189/Ahd/2026 for the purpose of adjudication. The decision rendered in the said appeal shall apply mutatis mutandis to the other appeal bearing ITA No. 190/Ahd/2026 for Assessment Year 2021-22. ITA No.189/Ahd/2026 for AY 2020-21 2. The assessee has raised the following grounds of appeal: 1. The order passed by lower authorities is bad in law and required to be quashed. 2. Ld. JCIT (A) ought to have retrenchment treated compensation received as tax exempt u/s 10(10B) of the Act. 3. Appellant prays that it is duty of AO to tax correct income and accor....

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....xemption. 1. ITA No. 42/Chd/2025 AY 2021-22 in the case of Harish Kumar V/s. ITO Chandigarh dated 30.05.2025. 2. ITA Nos.2387 & 2388/Ahd/2025 in the case Jayeshkumar Tulsidas Sutaria dated 17.02.2026 3. ITA No.2389 & 2390/Ahd/2014 in the case of Suman Nandlal Raval dated 18.02.2026 6. After careful consideration of the grounds of appeal, it is noted that the identical issue was considered by Co-ordinate Bench of this Tribunal in ITA Nos. 2387 & 2388/Ahd/2025 for AYs 2020-21 & 2021- 22 vide order dated 17.02.2026, wherein it was held as follows: "...4. Aggrieved by the orders of the Assessing Officer, the assessee carried the matter in appeal before the Ld.CIT(A), who dismissed the appeal of the assesse....