Order U/S 154

KALPANA SAHU (4 Points)

25 November 2021  

Sir 

One of My client filed return U/S 139(1) and some mistake was appear in the return that he was wrongly chooses the employee category and as per correct option he was liable for deduction of whole amount, so he was filed rectification 

u/s 154 but in such case he was unable to change the category of employee.

The Income tax department was passed order u/s 154 and disallowed the deduction claimed and demand raised.

What remedy can we take or what can we do in this case. If any case law in this regards kindly suggest me.

Thankyou