https://www.taxtmi.com/caselaws?id=458594 A computation sheet and consequential notice of demand could not be sustained where the assessment order itself recorded that no addition was made to the returned income. The return had been processed under section 143(1), and on scrutiny the assessment order concluded that no further addition was necessary. Because the demand raised in the computation sheet was inconsistent with that assessment order and disclosed a patent error, the impugned demand was unsustainable and was quashed in favour of the assessee. en-us Thu, 25 Apr 2024 00:00:00 +0530 Thu, 07 Nov 2024 19:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458594 A computation sheet and consequential notice of demand could not be sustained where the assessment order itself recorded that no addition was made to the returned income. The return had been processed under section 143(1), and on scrutiny the assessment order concluded that no further addition was necessary. Because the demand raised in the computation sheet was inconsistent with that assessment order and disclosed a patent error, the impugned demand was unsustainable and was quashed in favour of the assessee. Case-Laws Income Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458594