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Tax Demand Deleted as Leave Encashment Amount Was Below Revised Exemption Ceiling
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 6103
- Case Name
- Suman Kumar Jha Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Ahmedabad
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Suman Kumar Jha Vs DCIT (ITAT Ahmedabad)
The appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, arose from an order of the Additional Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, relating to Assessment Year 2020-21. The assessee, a retired salaried individual, had filed a return declaring total income of ₹44,05,230 and claimed exemption of ₹15,93,539 under Section 10(10AA) of the Income Tax Act towards earned leave encashment received on retirement. While processing the return under Section 143(1), the Central Processing Centre (CP...
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