MOHDHUSSAIN GULAMHUSSAIN QURESHI,AHMEDABAD vs. WARD 7(2)(1), AHMEDABAD, AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 295/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2020-21
Bench: Dr. B.R.R. Kumar, Vice-Mohdhussain Gulamhussain Income Tax Office, Vs. Qureshi, Ward 7(2)(1), C-3, Banas Apartment Kagdi Ahmedabad. Wad, Ellisbridg, Ahmedabad 38006. [Pan : Αabpq0489 L] (Appellant) .. (Respondent) Appellant By : Shri Mohdhussain G Qureshi, Assessee Respondent By: Shri Arvind Kumbhare, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 07.04.2026
For Appellant: Shri Mohdhussain G Qureshi, AssesseeFor Respondent: Shri Arvind Kumbhare, Sr. DR
Section 10
1o months calculated on the basis of the average salary drawn by the employee during the period
Asst. Year : 2020-21
- 2–
of 10 months immediately preceding his retirement (Section 10(10AA) of the IT Act 1961. 3. The issue related to restriction of leave encashment to Rs.3,00,000/- u/s.10(10AA) of the Act. The assessee, a non
Government