https://www.taxtmi.com/caselaws?id=759027 ITAT Bangalore held that intimation u/s 143(1)(a) issued after notice u/s 143(2) was legally invalid. The tribunal ruled that once scrutiny notice u/s 143(2) is issued, processing of return u/s 143(1) becomes impermissible under amended provisions. The principle of merger was rejected as disallowances in both proceedings differed. The tribunal found intimation dated 29/06/2021 had no legal standing and allowed assessee's appeal, declaring the intimation bad in law. en-us Thu, 29 Aug 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759027 ITAT Bangalore held that intimation u/s 143(1)(a) issued after notice u/s 143(2) was legally invalid. The tribunal ruled that once scrutiny notice u/s 143(2) is issued, processing of return u/s 143(1) becomes impermissible under amended provisions. The principle of merger was rejected as disallowances in both proceedings differed. The tribunal found intimation dated 29/06/2021 had no legal standing and allowed assessee's appeal, declaring the intimation bad in law. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759027