https://www.taxtmi.com/caselaws?id=442747 Where a scrutiny assessment under section 143(3) had already been completed for the same assessment year, the earlier processing order under section 143(1) was treated as merged into the later assessment order. The appeal against the processing order therefore ceased to have independent survival and became infructuous. The merits of the additions and disallowances were not examined, and relief followed on this jurisdictional and procedural ground without adjudication of the substantive issues. en-us Tue, 11 Apr 2023 00:00:00 +0530 Fri, 08 Sep 2023 23:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442747 Where a scrutiny assessment under section 143(3) had already been completed for the same assessment year, the earlier processing order under section 143(1) was treated as merged into the later assessment order. The appeal against the processing order therefore ceased to have independent survival and became infructuous. The merits of the additions and disallowances were not examined, and relief followed on this jurisdictional and procedural ground without adjudication of the substantive issues. Case-Laws Income Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442747