https://www.taxtmi.com/caselaws?id=471110 An intimation under Section 143(1) merges into a subsequent assessment order under Section 143(3) and loses independent force. Consequently, a separate appeal against the intimation is not maintainable once the regular assessment has been completed. Grievances concerning adjustments made in the intimation may instead be raised in the pending appeal against the final assessment order. en-us Thu, 18 Jul 2024 00:00:00 +0530 Fri, 21 Aug 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471110 An intimation under Section 143(1) merges into a subsequent assessment order under Section 143(3) and loses independent force. Consequently, a separate appeal against the intimation is not maintainable once the regular assessment has been completed. Grievances concerning adjustments made in the intimation may instead be raised in the pending appeal against the final assessment order. Case-Laws Income Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471110