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ITAT held that the doctrine of merger did not apply to the intimation issued u/s 143(1) where the specific adjustments and interest u/s 115P made therein were neither reversed nor adjudicated in the subsequent scrutiny assessment u/s 143(3) r.w.s. 144C(3) r.w.s. 144B. Consequently, the intimation u/s 143(1) continued to subsist independently, and a separate appeal against it before CIT(A) was legally maintainable. ITAT found that CIT(A) erred in dismissing the assessee's appeal on the ground that the order u/s 143(1) had merged with the later assessment order. ITAT set aside the order of CIT(A) and directed CIT(A) to adjudicate on merits the grounds raised by the assessee against the intimation u/s 143(1).
ITAT held that the doctrine of merger did not apply to the intimation issued u/s 143(1) where the specific adjustments and interest u/s 115P made therein were neither reversed nor adjudicated in the subsequent scrutiny assessment u/s 143(3) r.w.s. 144C(3) r.w.s. 144B. Consequently, the intimation u/s 143(1) continued to subsist independently, and a separate appeal against it before CIT(A) was legally maintainable. ITAT found that CIT(A) erred in dismissing the assessee's appeal on the ground that the order u/s 143(1) had merged with the later assessment order. ITAT set aside the order of CIT(A) and directed CIT(A) to adjudicate on merits the grounds raised by the assessee against the intimation u/s 143(1).
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