https://www.taxtmi.com/caselaws?id=781939 ITAT Delhi held that once a regular assessment u/s 143(3) is completed, the earlier intimation u/s 143(1) merges with it, and any rectification of apparent mistakes must be dealt with by the Jurisdictional AO (JAO), not by CPC. In this case, the assessee had filed a rectification application u/s 154 pointing out an apparent mistake, and CPC had transferred rectification rights to the JAO. As the AO completed the scrutiny assessment without making any adjustment and failed to act on the rectification, ITAT directed the AO to rectify the mistake and delete the demand raised u/s 143(1). Appeal allowed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781939 ITAT Delhi held that once a regular assessment u/s 143(3) is completed, the earlier intimation u/s 143(1) merges with it, and any rectification of apparent mistakes must be dealt with by the Jurisdictional AO (JAO), not by CPC. In this case, the assessee had filed a rectification application u/s 154 pointing out an apparent mistake, and CPC had transferred rectification rights to the JAO. As the AO completed the scrutiny assessment without making any adjustment and failed to act on the rectification, ITAT directed the AO to rectify the mistake and delete the demand raised u/s 143(1). Appeal allowed. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781939