https://www.taxtmi.com/caselaws?id=774443 The ITAT Amritsar held that an adjustment made under section 143(1) regarding disallowance of deduction under section 80IA for non-filing of audit report merged with the scrutiny assessment under section 143(3). The tribunal applied the doctrine of merger, stating that when the same issue is adjudicated in both proceedings, the higher forum's decision subsists. The assessee's appeal against the section 143(3) assessment order was deemed valid. The tribunal allowed the deduction claim under section 80IA(4)(iv) and directed the AO to recognize the belated audit report filed in Form 10CCB. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 13:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774443 The ITAT Amritsar held that an adjustment made under section 143(1) regarding disallowance of deduction under section 80IA for non-filing of audit report merged with the scrutiny assessment under section 143(3). The tribunal applied the doctrine of merger, stating that when the same issue is adjudicated in both proceedings, the higher forum's decision subsists. The assessee's appeal against the section 143(3) assessment order was deemed valid. The tribunal allowed the deduction claim under section 80IA(4)(iv) and directed the AO to recognize the belated audit report filed in Form 10CCB. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774443