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2024 (5) TMI 828 - MADRAS HIGH COURTValidity of computation sheet and the consequential notice of demand - petitioner pointed out that no addition was proposed in relation to the return of income filed by the petitioner - HELD THAT:- By referring to the computation sheet and the notice of demand, he points out that patent errors were committed while demanding a sum of Rs. 5,04,29,383/-. Accepts notice for the respondents. She submits that there appears to be a discrepancy when the assessment order and the impugned communications are compared. On perusal of the assessment order, it is clear that it was concluded therein that no addition is being made in relation to the issues mentioned in paragraph 1 thereof. In those circumstances, the demand made in the computation sheet and the demand notice cannot be sustained. Therefore, this writ petition is allowed by quashing the impugned computation sheet and the consequential notice of demand.
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