https://www.taxtmi.com/caselaws?id=772941 ITAT Chennai dismissed assessee's appeal regarding addition of firm remuneration shown as salary based on 26AS statement. The tribunal held that since the addition was made under section 143(1), it should have been contested separately as both sections 143(1) and 154 operate independently without doctrine of merger applying. CIT(A) correctly rejected the appeal as no addition or change was made to returned income under section 154 order. The tribunal upheld CIT(A)'s decision finding it based on correct statutory understanding. en-us Wed, 11 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772941 ITAT Chennai dismissed assessee's appeal regarding addition of firm remuneration shown as salary based on 26AS statement. The tribunal held that since the addition was made under section 143(1), it should have been contested separately as both sections 143(1) and 154 operate independently without doctrine of merger applying. CIT(A) correctly rejected the appeal as no addition or change was made to returned income under section 154 order. The tribunal upheld CIT(A)'s decision finding it based on correct statutory understanding. Case-Laws Income Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772941