https://www.taxtmi.com/caselaws?id=467764 An intimation under section 143(1) did not survive independently once a subsequent scrutiny assessment under section 143(3) covered the same deduction claim under section 80JJAA. Because the later assessment addressed the identical subject-matter, the earlier intimation was treated as merged with the scrutiny assessment. The appeal against the intimation was therefore inoperative and infructuous, and the substantive section 80JJAA controversy was not separately adjudicated in this appeal. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 01 Apr 2026 10:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467764 An intimation under section 143(1) did not survive independently once a subsequent scrutiny assessment under section 143(3) covered the same deduction claim under section 80JJAA. Because the later assessment addressed the identical subject-matter, the earlier intimation was treated as merged with the scrutiny assessment. The appeal against the intimation was therefore inoperative and infructuous, and the substantive section 80JJAA controversy was not separately adjudicated in this appeal. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467764