Demand in Computation Sheet and Notice cannot be Sustained if Income Tax Assessment Order does not Propose Addition: Madras HC [Read Order]

No additions were intended regarding the issues outlined in the order, thus such demands cannot be sustained.
Madras hc - madras high court - income tax - income tax acts - income tax rules

The Madras High Court ruled that the demand in the computation sheet and the demand notice cannot be sustained if the income tax assessment order did not propose any additions. The bench quashed the computation sheet demand and demand notice. The petitioner, BVM Global Education Trust who had filed the return of income for the…

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