appealBEFORE THE COMMISSIONER OF INCOME

TAX(APPEAL)
ABHINEET GURHA 3/55 VIKAS KHAND GOMTINAGAR LUCKNOW

VERSUS

THE ITO- 3(1), LUCKNOW-NEW, Pratyaksh Kar Bhawan LUCKNOW

APPEAL UNDER SECTION 246A OF INCOME TAX ACT AGAINST THE

ORDER / DEMAND RAISED OF INCOME TAX OFFICER -3(1),
LUCKNOW,under section 154 of THE INCOME TAX ACT OF THE YEAR
2020-2021 Demand reference no 2023202037194659372T raised on 17 sep-
2023, order under section 154 dated 10/01/2023.

Sir,
The appellant humbly begs to submit as under :-
1. That the Assessee Mr. Abhineet Gurha is an employee.(salaried
person)

Fact of the case:-

1. That the Assessee is a employee in the Bosh Group. In the relevant year
the Assessee switch from one company to another company of same
group.
2. That the Assessee has filed the Income tax return regularly .
3. In the relevant year 2020-21,whilefilling the Income Tax Return the
employer’ s TAN by omission written as previous preceding employer
TAN instead of new employer TAN.As such the Assessing Authority has
not give the benefit of the TDS.
4. In respect of the same matter the Assessee has moved an application u/s
154 but could not be uploaded rectified Income Tax Return on the portal
as on 02/03/2023 is duly under process .
5. As such the demand has been raised by Assessing Authority .
6. That the assessee is not received order. But by the way of abundant
precaution this appeal is being filed .

Grounds of Appeal :-
1. That this omission is liable to be rectified, under section 154 of the
Income Tax Act and as such an give us opportunity to the assessee .
2. Due to the pendency of application of u/s 154 the Assesse Would
not able to upload the rectified Income Tax Return on the site.
3. That the amount of disputed tax is Rs 906950.00 which included
interest Rs 199518.00.as such court fees of Rs 1000.00 has been
deposited by vide challan no dated BSR Code .
4. That from the fact as stated above it is clear that the demand raised is
not at all justified.

Prayer

Wherefore it is prayed that appeal be allowed and the Assessee be given

a fair opportunity hearing/uploading the rectified income tax return on
the portal without imposition of demand.

Verification

I, Abhineet Gurha , the appellant do heerby verify that the content fact of
case 1 to 5 and Grounds of appeal are true to the best of my knowledge
and belief . Further declare that no appeal has been filed against the order
dated 10/01/2023 under section 154 and demand reference no
2023202037194659372T raised on 17 sep-2023.
Signed and verify this 12 day of October ,2023

Lucknow
Appellant