https://www.taxtmi.com/caselaws?id=463129 The ITAT Chennai upheld the CIT(A)'s dismissal of the assessee's appeal, ruling that the appeal against the order under section 143(1) was maintainable and that the doctrine of merger did not apply. The Tribunal found that the assessee was not aggrieved by the order under section 143(3), which contained no additions, and therefore the CIT(A) correctly declined to adjudicate on grounds unrelated to the 143(3) order. The Tribunal confirmed that the assessee should have contested the 143(1) order passed by the CPC, and since no error was found in the CIT(A)'s order, the appeal was dismissed in its entirety. en-us Fri, 12 Jul 2024 00:00:00 +0530 Thu, 07 Aug 2025 20:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463129 The ITAT Chennai upheld the CIT(A)'s dismissal of the assessee's appeal, ruling that the appeal against the order under section 143(1) was maintainable and that the doctrine of merger did not apply. The Tribunal found that the assessee was not aggrieved by the order under section 143(3), which contained no additions, and therefore the CIT(A) correctly declined to adjudicate on grounds unrelated to the 143(3) order. The Tribunal confirmed that the assessee should have contested the 143(1) order passed by the CPC, and since no error was found in the CIT(A)'s order, the appeal was dismissed in its entirety. Case-Laws Income Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463129