19 April 2013
Usally the ground of appeals start with On the facts and circumstances of the case the A. O. erred in __________________ Statement of facts will be made based on the grounds of appeal and on a case to case basis.
19 April 2013
Format for an assessment of short deduction of tax is given below. You may modify according to your issues involved in the assessment order.
Statement of facts may be drafted as follows:-
1. The appellant is an assessee before the Income tax officer, ward... with PANo.....The appeal relates to the assessment year-------
2. The appellant had borrowed an amount of rs.....from...... bearing interest @...% per annum. The said loan as well as the interest due thereon were properly accounted in the books of accounts. The appellant had also correctly deducted income tax @...% on the interest and the said tds were remitted to the government in time. However, while filing the TDS return, by mistake, the loan amount is shown as interest paid thereby ,prima facie ,it appears that there is short deduction of income tax from interest. The assessing officer, based on the above view ,passed orders u/s 201(1)(1a) of the Income tax Act,1961. 3. The appellant is aggrieved by the above said order and hence prefers this appeal.
APPELLANT
Grounds of appeal may be drafted as follows:-
1. The order of the Income tax officer is against facts and law of the case.
2. The appellant had revised the tds return on------- thereby corrected the clerical mistake occurred while filing the original tds return thereby the technical violation has been completely cured.
3. The appellant ,therefore, pray that the appeal may be admitted and orders may be passed rendering justice to the appellant.
4. Any other grounds that may be let in at the time of hearing.
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