https://www.taxtmi.com/caselaws?id=461249 ITAT Mumbai held that adjustments made by CPC Bangalore under section 143(1)(a)(iv) were null and void as the assessee's response to proposed adjustments was not considered and application under section 154 was not disposed of, violating provisos 1 and 2 of section 143(1). Since the case underwent scrutiny assessment under section 143(3) read with section 144B, the doctrine of merger applied, making the CPC's adjustment merge into the final assessment order. The tax auditor's independence was recognized but his opinion was not binding. The appeal was allowed as the final assessment order contained no such addition. en-us Fri, 22 Sep 2023 00:00:00 +0530 Mon, 24 Mar 2025 19:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461249 ITAT Mumbai held that adjustments made by CPC Bangalore under section 143(1)(a)(iv) were null and void as the assessee's response to proposed adjustments was not considered and application under section 154 was not disposed of, violating provisos 1 and 2 of section 143(1). Since the case underwent scrutiny assessment under section 143(3) read with section 144B, the doctrine of merger applied, making the CPC's adjustment merge into the final assessment order. The tax auditor's independence was recognized but his opinion was not binding. The appeal was allowed as the final assessment order contained no such addition. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461249