TMI Blog2012 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of leave encashment should be allowed although the liability may have to be quantified and discharged at a future date - Decided in favor of assessee. - ITA No. 1624/Hyd/2011 - - - Dated:- 19-11-2012 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SRI SAKTIJIT DEY, JUDICIAL MEMBER Appellant by: Sri T. Diwakar Prasad Respondent by: Sri J.J. Varun ORDER PER CHAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned CIT(A) ought to have noticed that the matter has not reached finality and hence should have kept the issue pending. 3. After hearing both the parties, we are of the opinion that this issue came before this Tribunal for consideration in assessee s own case for assessment year 2005-06 in ITA No. 1442/Hyd/09. The Tribunal vide order dated 7.8.2009 held as follows: 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory yet the subject amendment widen the scope of the original section. Leave encashment is neither a statutory liability nor a contingent liability. It is provision to be made for the entitlement of an employee achieved in a particular financial year. An employee earns certain amount by not taking leave which he or she is otherwise entitled during the particular year. Hence, the employer is oblige ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do so after it discloses reasons there for and such reasons are not inconsistent with the main object of the enactment. Without such reason the enactment is inconsistent with the original Provision. The legislature must disclose reasons which would be consistent for the provision of the constitution and the laws of the land and not for the sole object of nullifying the judgment in the case of Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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