https://www.taxtmi.com/caselaws?id=789110 An intimation under section 143(1) does not automatically merge with a later scrutiny assessment under section 143(3); merger applies only where the same issue is common to both proceedings, so the earlier adjustment was not nullified on that basis. PF and ESIC disallowance required verification because employer's contribution falls to be examined under section 43B, while employees' contribution is governed by section 36(1)(va); the record suggested a possible audit-reporting error and the contribution-wise details had to be checked before applying the correct provision. The merger plea failed, but the contribution issue was remitted for limited factual verification. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789110 An intimation under section 143(1) does not automatically merge with a later scrutiny assessment under section 143(3); merger applies only where the same issue is common to both proceedings, so the earlier adjustment was not nullified on that basis. PF and ESIC disallowance required verification because employer's contribution falls to be examined under section 43B, while employees' contribution is governed by section 36(1)(va); the record suggested a possible audit-reporting error and the contribution-wise details had to be checked before applying the correct provision. The merger plea failed, but the contribution issue was remitted for limited factual verification. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789110