https://www.taxtmi.com/highlights?id=71905 Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken up for scrutiny assessment and subsequent assessment order u/s 143(3) has been passed on 24.02.2021, we find that the order of processing u/s 143(1) stands merged with the scrutiny assessment order passed u/s 143(3) and therefore, the appeal proceedings against the processing and adjustment made by the CPC, becomes infructuous - AT en-us Sat, 09 Sep 2023 09:36:54 +0530 Mon, 11 Sep 2023 15:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71905 Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken up for scrutiny assessment and subsequent assessment order u/s 143(3) has been passed on 24.02.2021, we find that the order of processing u/s 143(1) stands merged with the scrutiny assessment order passed u/s 143(3) and therefore, the appeal proceedings against the processing and adjustment made by the CPC, becomes infructuous - AT Highlights Income Tax Sat, 09 Sep 2023 09:36:54 +0530 https://www.taxtmi.com/highlights?id=71905