https://www.taxtmi.com/caselaws?id=798958 Business income processed under section 143(1) without a show-cause notice and mechanically adopted in a subsequent section 143(3) scrutiny assessment cannot be sustained where the returned computation disclosed nil business income. Because both adjustments concerned the same matter, the section 143(1) intimation merged into the scrutiny assessment, allowing the assessee to challenge the addition in appeal against the assessment order. The appellate authority could verify the record, delete the unsupported addition, and recompute income in line with the returned income. en-us Fri, 28 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798958 Business income processed under section 143(1) without a show-cause notice and mechanically adopted in a subsequent section 143(3) scrutiny assessment cannot be sustained where the returned computation disclosed nil business income. Because both adjustments concerned the same matter, the section 143(1) intimation merged into the scrutiny assessment, allowing the assessee to challenge the addition in appeal against the assessment order. The appellate authority could verify the record, delete the unsupported addition, and recompute income in line with the returned income. Case-Laws Income Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798958