https://www.taxtmi.com/caselaws?id=428376 The appeal was allowed based on technical aspects, including the jurisdiction of notice u/s 143(1)(a) during pending assessment proceedings, the merger of orders u/s 143(1) and u/s 143(3), and the impact of the intimation u/s 143(1) after notice u/s 143(2). The assessee successfully argued against the adjustments made by CPC, resulting in the appeal being allowed due to the non-existence of the intimation on record and the consequent demand, rendering the appeal infructuous. en-us Mon, 26 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 09:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428376 The appeal was allowed based on technical aspects, including the jurisdiction of notice u/s 143(1)(a) during pending assessment proceedings, the merger of orders u/s 143(1) and u/s 143(3), and the impact of the intimation u/s 143(1) after notice u/s 143(2). The assessee successfully argued against the adjustments made by CPC, resulting in the appeal being allowed due to the non-existence of the intimation on record and the consequent demand, rendering the appeal infructuous. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428376