https://www.taxtmi.com/caselaws?id=782189 ITAT Kolkata held that the intimation issued u/s 143(1) did not merge with the subsequent assessment order u/s 143(3) r.w.s. 144C(3)/144B because the specific adjustments and interest u/s 115P made in the intimation were neither reversed nor adjudicated in the scrutiny assessment. Accordingly, the appeal against the 143(1) intimation remained independently maintainable. ITAT ruled that CIT(A) erred in dismissing the assessee's appeal on the doctrine of merger and set aside the impugned order. CIT(A) was directed to entertain and decide the assessee's grounds on merits in respect of the 143(1) intimation. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782189 ITAT Kolkata held that the intimation issued u/s 143(1) did not merge with the subsequent assessment order u/s 143(3) r.w.s. 144C(3)/144B because the specific adjustments and interest u/s 115P made in the intimation were neither reversed nor adjudicated in the scrutiny assessment. Accordingly, the appeal against the 143(1) intimation remained independently maintainable. ITAT ruled that CIT(A) erred in dismissing the assessee's appeal on the doctrine of merger and set aside the impugned order. CIT(A) was directed to entertain and decide the assessee's grounds on merits in respect of the 143(1) intimation. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782189