Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
