https://www.taxtmi.com/caselaws?id=753072 The ITAT Delhi held that an intimation issued under section 143(1) automatically merges with a regular assessment under section 143(3) when both proceedings relate to the same assessment year. The assessee's appeal against the section 143(1) intimation denying section 11 exemption for non-filing of Form 10B became infructuous once regular assessment proceedings were initiated. The tribunal found that the CIT(A) correctly identified the merger but erred by deciding the merits of section 11 exemption when the same issue was already under appeal before another appellate authority regarding the regular assessment order. The appeal was partly allowed, with the demand under section 143(1) not surviving due to the merger. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 24 May 2024 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753072 The ITAT Delhi held that an intimation issued under section 143(1) automatically merges with a regular assessment under section 143(3) when both proceedings relate to the same assessment year. The assessee's appeal against the section 143(1) intimation denying section 11 exemption for non-filing of Form 10B became infructuous once regular assessment proceedings were initiated. The tribunal found that the CIT(A) correctly identified the merger but erred by deciding the merits of section 11 exemption when the same issue was already under appeal before another appellate authority regarding the regular assessment order. The appeal was partly allowed, with the demand under section 143(1) not surviving due to the merger. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753072