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Section 143(2) Notice Mandated When Assessment Differs from Filed Return
Case Law Details
- Case Name
- Gonuguntla Nirmala Devi Vs ACIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Hyderabad
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Gonuguntla Nirmala Devi Vs ACIT (ITAT Hyderabad)
Introduction: In the case of Gonuguntla Nirmala Devi vs. ACIT (ITAT Hyderabad), the issue at hand revolves around the requirement of a Section 143(2) notice in income tax assessment when the filed return differs from the original return. This article provides a comprehensive analysis of the case and its implications.
Background of the Case: The case involves Gonuguntla Nirmala Devi, an individual who filed her income tax return for the assessment year 2012-13, declaring an income of Rs. 13,72,980. The return was initially proce...
