https://www.taxtmi.com/caselaws?id=796325 A computation sheet and notice of demand under section 156 must strictly reflect the income, tax liability and interest determined in the assessment order. Where the assessment accepts returned income without additions, variations or a direction to levy interest, these consequential documents cannot independently create a tax demand, adjustments or interest liability. Interest under sections 234A, 234B and 234C cannot be demanded without a supporting determination in the assessment order. The article states that the demand raised through the computation sheet and notice was invalid and required deletion. 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 reflect the income, tax liability and interest determined in the assessment order. Where the assessment accepts returned income without additions, variations or a direction to levy interest, these consequential documents cannot independently create a tax demand, adjustments or interest liability. Interest under sections 234A, 234B and 234C cannot be demanded without a supporting determination in the assessment order. The article states that the demand raised through the computation sheet and notice was invalid and required deletion. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796325