Section 143(2) Notice Mandated When Assessment Differs from Filed Return

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 processed under Sectio...