https://www.taxtmi.com/caselaws?id=789827 An appeal against a section 143(3) assessment order is not maintainable where the real grievance relates to the section 143(1) intimation, which is separately appealable under section 246A. If the assessment order merely accepts the reduced loss already reflected in the intimation and makes no addition, the controversy does not arise from that assessment order itself. Where a rectification application under section 154 remains pending, the proper course is to pursue that remedy first. The dismissal of the appeal was upheld, and the Assessing Officer was directed to decide the pending rectification application in accordance with law after giving an opportunity of hearing. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789827 An appeal against a section 143(3) assessment order is not maintainable where the real grievance relates to the section 143(1) intimation, which is separately appealable under section 246A. If the assessment order merely accepts the reduced loss already reflected in the intimation and makes no addition, the controversy does not arise from that assessment order itself. Where a rectification application under section 154 remains pending, the proper course is to pursue that remedy first. The dismissal of the appeal was upheld, and the Assessing Officer was directed to decide the pending rectification application in accordance with law after giving an opportunity of hearing. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789827