https://www.taxtmi.com/caselaws?id=470478 An intimation issued on return processing under section 143(1)(a) is described as merging into a subsequent scrutiny assessment under section 143(3), so it cannot independently sustain a tax demand after regular assessment. The notes further explain that deduction under section 80IAB should not be denied solely because Form 10CCB was filed after the return-filing due date, where the prescribed audit report was furnished before completion of assessment. A declaration requirement applicable to a different deduction provision is distinguished from the audit-report requirement for section 80IAB. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470478 An intimation issued on return processing under section 143(1)(a) is described as merging into a subsequent scrutiny assessment under section 143(3), so it cannot independently sustain a tax demand after regular assessment. The notes further explain that deduction under section 80IAB should not be denied solely because Form 10CCB was filed after the return-filing due date, where the prescribed audit report was furnished before completion of assessment. A declaration requirement applicable to a different deduction provision is distinguished from the audit-report requirement for section 80IAB. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470478