https://www.taxtmi.com/caselaws?id=786556 An ICDS adjustment made while processing the return under section 143(1)(a) could not be retained in the scrutiny assessment under section 143(3) after the jurisdictional High Court had already quashed the foundational intimation. The assessment computation was required to follow that earlier setting aside, so the same addition could not survive in the later order. The appellate authority's jurisdictional objection did not bar consequential relief in the assessment proceedings. The disputed ICDS adjustment was therefore deleted from the computation of total income, and the matter was decided in favour of the assessee. en-us Wed, 11 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786556 An ICDS adjustment made while processing the return under section 143(1)(a) could not be retained in the scrutiny assessment under section 143(3) after the jurisdictional High Court had already quashed the foundational intimation. The assessment computation was required to follow that earlier setting aside, so the same addition could not survive in the later order. The appellate authority's jurisdictional objection did not bar consequential relief in the assessment proceedings. The disputed ICDS adjustment was therefore deleted from the computation of total income, and the matter was decided in favour of the assessee. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786556