Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3) solely relies on adjustments made in the intimation under section 143(1), with no independent discussion on the assessed income. - However, it is established that the cause of action for the appeal arises from the intimation under section 143(1), and no cause of action arises from the order passed under section 143(3) of the Act. - Ultimately, the appeal filed by the assessee is dismissed.
Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3) solely relies on adjustments made in the intimation under section 143(1), with no independent discussion on the assessed income. - However, it is established that the cause of action for the appeal arises from the intimation under section 143(1), and no cause of action arises from the order passed under section 143(3) of the Act. - Ultimately, the appeal filed by the assessee is dismissed.
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