https://www.taxtmi.com/caselaws?id=775929 For assessment years beginning on or after 1 April 2017, processing of a return under section 143(1) is not barred merely because notice under section 143(2) has been issued. The intimation under section 143(1) therefore remains in existence and can still be challenged on appeal. An appeal against such an intimation cannot be dismissed as infructuous solely because scrutiny proceedings were later initiated or completed. The first appellate authority must examine the adjustments made in the intimation on merits. The matter was remitted for fresh appellate decision on the merits of the processing adjustment. en-us Wed, 01 Jan 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775929 For assessment years beginning on or after 1 April 2017, processing of a return under section 143(1) is not barred merely because notice under section 143(2) has been issued. The intimation under section 143(1) therefore remains in existence and can still be challenged on appeal. An appeal against such an intimation cannot be dismissed as infructuous solely because scrutiny proceedings were later initiated or completed. The first appellate authority must examine the adjustments made in the intimation on merits. The matter was remitted for fresh appellate decision on the merits of the processing adjustment. Case-Laws Income Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775929