Tax Appeal Not Allowed if Intimation Merges with Scrutiny Order u/s 143(3) of Income Tax Act.

Tax Appeal Not Allowed if Intimation Merges with Scrutiny Order u/s 143(3) of Income Tax Act. https://www.taxtmi.com/highlights?id=71260 Maintainability of Appeal against an intimation/processing of return u/s. 143(1) - Merger of intimation order u/s 143(1) with scrutiny order u/s 143(3) - Once the appeal is provided under the statute and the assessee has not availed of the right to appeal, now he cannot appeal the same while challenging the assessment order u/s. 143(3) of the Act. - AT en-us Wed, 02 Aug 2023 13:28:30 +0530 Wed, 02 Aug 2023 17:37:41 +0530 TaxTMI RSS Generator Tax Appeal Not Allowed if Intimation Merges with Scrutiny Order u/s 143(3) of Income Tax Act. https://www.taxtmi.com/highlights?id=71260 Maintainability of Appeal against an intimation/processing of return u/s. 143(1) - Merger of intimation order u/s 143(1) with scrutiny order u/s 143(3) - Once the appeal is provided under the statute and the assessee has not availed of the right to appeal, now he cannot appeal the same while challenging the assessment order u/s. 143(3) of the Act. - AT Highlights Income Tax Wed, 02 Aug 2023 13:28:30 +0530 https://www.taxtmi.com/highlights?id=71260