https://www.taxtmi.com/caselaws?id=450926 The ITAT Bangalore held that an appeal against a scrutiny assessment u/s 143(3) was not maintainable where the assessment merely adopted figures from an intimation u/s 143(1) without independent discussion. The tribunal ruled that the cause of action arose from the s 143(1) intimation, not the s 143(3) assessment, and appeals should be filed against the intimation under s 246A. The assessee's rectification application under s 154 against the intimation remained pending. The tribunal suggested liberal approach for condonation of delay if appealing the intimation, given the timely filed rectification application. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 04 May 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450926 The ITAT Bangalore held that an appeal against a scrutiny assessment u/s 143(3) was not maintainable where the assessment merely adopted figures from an intimation u/s 143(1) without independent discussion. The tribunal ruled that the cause of action arose from the s 143(1) intimation, not the s 143(3) assessment, and appeals should be filed against the intimation under s 246A. The assessee's rectification application under s 154 against the intimation remained pending. The tribunal suggested liberal approach for condonation of delay if appealing the intimation, given the timely filed rectification application. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450926