https://www.taxtmi.com/highlights?id=75751 Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3) solely relies on adjustments made in the intimation under section 143(1), with no independent discussion on the assessed income. - However, it is established that the cause of action for the appeal arises from the intimation under section 143(1), and no cause of action arises from the order passed under section 143(3) of the Act. - Ultimately, the appeal filed by the assessee is dismissed. en-us Sat, 16 Mar 2024 07:50:10 +0530 Sat, 16 Mar 2024 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75751 Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3) solely relies on adjustments made in the intimation under section 143(1), with no independent discussion on the assessed income. - However, it is established that the cause of action for the appeal arises from the intimation under section 143(1), and no cause of action arises from the order passed under section 143(3) of the Act. - Ultimately, the appeal filed by the assessee is dismissed. Highlights Income Tax Sat, 16 Mar 2024 07:50:10 +0530 https://www.taxtmi.com/highlights?id=75751