CHQ to CPC IT Bangalore / Ghaziabad on the issue of Demand notes to Pensioners for FY 18-19 under Section 154 of IT ACT 1961. Demand notice under secn 154 was issued without
taking the exemptions provided under the law. As per the order of Incometax Appellate Tribunal, Mumbai dated 5/2/2019 in Babulal
Patel Vs Commissioner of Incometax, Mumbai the leave encashment for the leave earned
during his service as JE in DoT was totally exempted; exemption of Rs. 3 lakhs was granted for
leave encashment for the leave earned during his service in MTNL. IT Dept is requested for withdrawal of demand notice
issued under Secn 154 of ITR 1961 to the individuals.