https://www.taxtmi.com/caselaws?id=314197 The Tribunal dismissed the appeal as infructuous after condoning a 46-day delay. The intimation u/s 143(1) had merged into the assessment order u/s 153A, following the quashing of the assessment order u/s 143(3) as an abated year post-search. Consequently, the appeal against the intimation was rendered redundant. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 24 May 2024 06:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314197 The Tribunal dismissed the appeal as infructuous after condoning a 46-day delay. The intimation u/s 143(1) had merged into the assessment order u/s 153A, following the quashing of the assessment order u/s 143(3) as an abated year post-search. Consequently, the appeal against the intimation was rendered redundant. Case-Laws Income Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314197