https://www.taxtmi.com/caselaws?id=793396 A right of appeal under section 246(1) arises only from grievance in the specific order appealed against. An intimation under section 143(1) and a scrutiny assessment under section 143(3) are separate orders for this purpose, so an assessee cannot challenge one order while the grievance actually relates to the other. The doctrine of merger does not extinguish the earlier intimation merely because a later assessment is completed without fresh additions. As no adverse determination was made in the section 143(3) order, there was no live grievance from that order, and the first appellate authority was justified in treating the appeal as infructuous. en-us Fri, 05 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793396 A right of appeal under section 246(1) arises only from grievance in the specific order appealed against. An intimation under section 143(1) and a scrutiny assessment under section 143(3) are separate orders for this purpose, so an assessee cannot challenge one order while the grievance actually relates to the other. The doctrine of merger does not extinguish the earlier intimation merely because a later assessment is completed without fresh additions. As no adverse determination was made in the section 143(3) order, there was no live grievance from that order, and the first appellate authority was justified in treating the appeal as infructuous. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793396