https://www.taxtmi.com/caselaws?id=771677 ITAT Hyderabad held that an order passed under section 143(1) is merged or subsumed with a subsequent order under section 143(3) when both address the same issue. The case involved exemption claimed by a trust on corpus donations received for specific purposes. Since CIT(A) disposed of the appeal against the section 143(3) order for non-prosecution, and the assessee challenged this before the Tribunal, ITAT set aside CIT(A)'s order and remitted the matter back for fresh consideration on merits, directing CIT(A) to consider both appeals together given the merger of the two assessment orders. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771677 ITAT Hyderabad held that an order passed under section 143(1) is merged or subsumed with a subsequent order under section 143(3) when both address the same issue. The case involved exemption claimed by a trust on corpus donations received for specific purposes. Since CIT(A) disposed of the appeal against the section 143(3) order for non-prosecution, and the assessee challenged this before the Tribunal, ITAT set aside CIT(A)'s order and remitted the matter back for fresh consideration on merits, directing CIT(A) to consider both appeals together given the merger of the two assessment orders. Case-Laws Income Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771677