AdvertisementSudha Gopalakrishnan Vs DCIT (ITAT Bangalore) Bangalore ITAT Quashes Tax Demand Raised Through Computation Sheet; Holds Demand Cannot Exceed Findings in Assessment Order The Bangalore ITAT allowed the appeal of Sudha Gopalakrishnan, holding that the Assessing Officer could not raise a tax demand of ₹24.90 lakh through the computation sheet and notice of demand when the assessment order under Section 143(3) had accepted the returned income without making any addition or variation. Although the assessment order accepted the revised return in full, the accompanying computation sheet recalculate...