Issue of query of assessment order u/s 143(3)

This discussion addresses a situation where an Assessing Officer (AO) issued an assessment order under Section 143(3) stating no variations, but subsequently issued a demand notice with additional tax on capital gains. It questions the justification of charging tax in the demand notice when the order indicated no proposed changes. The content suggests this may be a mistake apparent from the records, potentially rectifiable under Section 154, and touches upon the process of filing an appeal to the CIT(A) if the demand is to be challenged.