https://www.taxtmi.com/caselaws?id=800097 Where scrutiny notice under Section 143(2) precedes processing of the return under Section 143(1), parallel summary processing under Section 143(1) is not valid. Assessment must proceed under Section 143(3), rather than adopt a prima facie adjustment made through a subsequent intimation. An assessment founded on such an invalid intimation lacks a sustainable basis; consequently, the Section 143(1) intimation was quashed and the consequential Section 143(3) assessment was set aside. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800097 Where scrutiny notice under Section 143(2) precedes processing of the return under Section 143(1), parallel summary processing under Section 143(1) is not valid. Assessment must proceed under Section 143(3), rather than adopt a prima facie adjustment made through a subsequent intimation. An assessment founded on such an invalid intimation lacks a sustainable basis; consequently, the Section 143(1) intimation was quashed and the consequential Section 143(3) assessment was set aside. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800097