Demand in computation sheet Invalid if No Addition Proposed in Assessment Order

BVM Global Education Trust Vs Assessment Unit (Madras High Court)

The recent case of BVM Global Education Trust vs Assessment Unit, heard in the Madras High Court, highlights the significance of precision in income tax assessment procedures. The petitioner contested the validity of a computation sheet and demand notice issued by the authorities, arguing that no additions were proposed in the assessment order.

The petitioner, BVM Global Education Trust, had filed its income tax return for the assessment year 2022-2023. Initially, the return was processed under Section 143(1)

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