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

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