DHANSUKHLAL MAGANLAL DHANGAR,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 2, NAVSARI
In the result, the grounds of appeal raised by the assessee are allowed
ITA 247/SRT/2023[2018-19]Status: DisposedITAT Surat06 Jul 2023AY 2018-19
Bench: Shri Pawan Singh(Physical Hearing) Dhansukhlal Maganlal Dhangar, I.T.O., Shantinagar Society, Ranifaliya, Ward-2, Vs. Vansda, Navsari-396580 (Gujarat) Navsari. Pan No. Acypd 0673 N Appellant/ Assessee Respondent/ Revenue
Section 10Section 142(1)Section 143(3)Section 254(1)Section 270ASection 274Section 80T
TDS on remaining amount of leave encashment. The assessee on show cause, could not furnish any documentary evidence to prove the eligibility to get entire leave encashment as exempt. The Assessing Officer allowed exempt income to the extent of Rs. 3.00 lacs out of Rs. 9,48,830/- thereby made addition of Rs. 6,48,830/- and initiated penalty
