https://www.taxtmi.com/caselaws?id=796325 A computation sheet and notice of demand under section 156 must strictly implement the liability determined in the assessment order and cannot independently create tax, additions, adjustments or interest. Where the assessment order accepts returned income without additions or variations and contains no direction to levy interest, no demand can arise through consequential documents. Interest under sections 234A, 234B and 234C likewise cannot be demanded without a supporting direction in the assessment order. The demand was therefore invalid and liable to be deleted. en-us Thu, 30 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796325 A computation sheet and notice of demand under section 156 must strictly implement the liability determined in the assessment order and cannot independently create tax, additions, adjustments or interest. Where the assessment order accepts returned income without additions or variations and contains no direction to levy interest, no demand can arise through consequential documents. Interest under sections 234A, 234B and 234C likewise cannot be demanded without a supporting direction in the assessment order. The demand was therefore invalid and liable to be deleted. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796325