https://www.taxtmi.com/caselaws?id=781426 ITAT holds that once the AO, in a regular scrutiny assessment under s.143(3), has examined and allowed a deduction, any disallowance made earlier by CPC in the s.143(1) intimation ceases to have effect. The s.143(1) intimation merges into the s.143(3) assessment and has no independent existence. The First Appellate Authority's upholding of the CPC adjustment is set aside, and the appeal is allowed, confirming the deduction as allowed by the AO under s.143(3). en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781426 ITAT holds that once the AO, in a regular scrutiny assessment under s.143(3), has examined and allowed a deduction, any disallowance made earlier by CPC in the s.143(1) intimation ceases to have effect. The s.143(1) intimation merges into the s.143(3) assessment and has no independent existence. The First Appellate Authority's upholding of the CPC adjustment is set aside, and the appeal is allowed, confirming the deduction as allowed by the AO under s.143(3). Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781426