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TMI Blog1996 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court, which reads as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the liability of the assessee for the amount of Rs. 61,642 was an ascertained liability under section 26 of the Beedi and Cigar Workers (Condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , allowed the appeal of the assessee relying on the decision of this court in the case of Kalekhan Mohd. Hanif v. CIT---decided on April 22, 1981, reported in [1987] 163 ITR 769. Hence, the Revenue approached the Tribunal for making a reference before this court, which was declined by the Tribunal, by order dated July 18, 1983. Hence, the Revenue approached this court for calling for a reference u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " In my opinion, the decision of the Income-tax Officer rests on proper foundation. Last year, under identical circumstances, the claim in respect of such a provision was withdrawn at the time of hearing before me. The position is exactly the same this year. None of the workers had made a claim with the appellant-firm in regard to the encashment of leave. When a worker becomes entitled to take le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch relief has been claimed by any worker or not, i.e., the factual aspect, has to be established by the assessee. But, on the contrary, the assessee has not discharged this burden by leading any evidence. On the contrary, the assessee has abandoned their claim before the Income-tax Appellate Commissioner in appeal and in earlier cases. In the present case also, the assessee has not been able to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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