https://www.taxtmi.com/caselaws?id=461252 ITAT Kolkata dismissed the appeal where assessee contended that intimation u/s 143(1)(a) merged with order u/s 143(3), requiring CIT(A) to delete additions made in intimation. Tribunal held doctrine of merger inapplicable as AO retained adjustments from CPC intimation without reversal in subsequent scrutiny order. Since AO accepted returned income but retained intimation adjustments, and rectification/appeal proceedings were pending regarding intimation additions, no adjudication was required on this issue against scrutiny assessment order. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 24 Mar 2025 19:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461252 ITAT Kolkata dismissed the appeal where assessee contended that intimation u/s 143(1)(a) merged with order u/s 143(3), requiring CIT(A) to delete additions made in intimation. Tribunal held doctrine of merger inapplicable as AO retained adjustments from CPC intimation without reversal in subsequent scrutiny order. Since AO accepted returned income but retained intimation adjustments, and rectification/appeal proceedings were pending regarding intimation additions, no adjudication was required on this issue against scrutiny assessment order. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461252