TMI Blog2016 (3) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... earned CIT (A) has followed judicial discipline by deleting the disallowance by following the decision of the co-ordinate Bench of this Tribunal in assessee s own case for the immediately preceding year [ 2014 (9) TMI 1280 - ITAT JODHPUR] and as the Revenue has not been able to show any distinguishable facts, we are of the view that the finding of the learned CIT (A) is on right footing and does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Judicial Member For the Appellant : Shri S. L. Mourya, DR For the Respondent : None ORDER PER: GEORGE MATHAN, J.M ITA No.55/Jodh/2015 is an appeal filed by the Revenue against the order of the learned CIT (A), Bikaner passed in appeal No.211/Bikaner/2012- 13 dated 30-12-2014 for assessment year 2010-11 and ITA No.56 is an appeal filed by the Revenue against the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed by the assessee u/s 43B and leave encashment claimed by the assessee u/s 43B of the Act. 4. It was submitted by the learned DR that in the course of assessment the AO had held that the assessee was not entitled for deduction u/s 80P(2) (d) of the Act and had also disallowed deduction in respect of arrear award and leave encashment which had been paid in the next year. The learned DR submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for the immediately preceding year and as the Revenue has not been able to show any distinguishable facts, we are of the view that the finding of the learned CIT (A) is on right footing and does not call for any interference. As a result ground No.1 in both the Revenue s appeal stands dismissed. 6. In respect of the disallowance of arrear award and leave encashment which is ground No.2 and 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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