https://www.taxtmi.com/caselaws?id=442632 The Appellate Tribunal held that orders passed under section 143(1) by the CPC after the initiation of scrutiny assessments by the AO were invalid. The Tribunal emphasized that once scrutiny proceedings were initiated under section 143(2), the AO must make assessments under section 143(3) and not under section 143(1). As a result, the appeals of the assessee for the assessment years 2016-17 and 2017-18 were allowed, and the orders under section 143(1) were set aside. en-us Wed, 30 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 08:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442632 The Appellate Tribunal held that orders passed under section 143(1) by the CPC after the initiation of scrutiny assessments by the AO were invalid. The Tribunal emphasized that once scrutiny proceedings were initiated under section 143(2), the AO must make assessments under section 143(3) and not under section 143(1). As a result, the appeals of the assessee for the assessment years 2016-17 and 2017-18 were allowed, and the orders under section 143(1) were set aside. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442632