2019 (4) TMI 2083

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..... asani ORDER P.C.: 1. Heard. 2. The appeal is admitted for consideration of following substantial question of law:- "Whether in facts of the case, the Tribunal was right in law in remanding the question of deduction of provision made by the respondent - assessee for leave encashment before the Assessing Officer with further direction not to recover the sum till the availability of the decisio .....

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..... ncome Tax Appeal No. 1551 of 2013 involving this very assessee. Without recording separate reasons, therefore, this question is not considered. 5. Question No. (ii) is covered by the virtue of the decision of the Supreme Court in the case of S.A. Builders Ltd Vs. CIT(Appeals), Chandigarh [2007] 288 ITR 1. Hence, this question is also not entertained. 6. Registry is directed to communicate copy o .....

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