In one of the case , AO gave the assessment order u/s 143(3) and clearly mentioned no variations proposed.
He gave another computation sheet with addition of some amount in capital gains income ,making the tax payable.
and then subsequently passed the demand notice u/s 156 .
is this possible?
Mentioning no variations proposed in order and charging tax in demand notice is justified?
Once the assessee decides to challenge the tax demand, it has to file an appeal before the CIT (A). Form No. 35 requires to set out a statement of facts along with the grounds of appeal. Poor preparation of grounds of Appeal may result in a good case being lost. Ground of appeal represent the those issues which show the nature of the dispute between the assessee and the revenue.
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