NANAK CHAND,HISAR vs. INCOME TAX OFFICER, WARD-1, HISAR
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Lucknow’s order dated 13.03.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1087330435(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing that both the learned lower authorities have rejected the assessee’s claim of exemption u/s 10(10C) of Rs.10,31,196/-. The assessee is admittedly a retired employee of Bharat Sanchar Nigam Ltd. (BSNL) who had received a correspondence sum under the VRS scheme, 2019 which exemption claimed u/s 10(10B) of the Act. That being the case, learned counsel has invited
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