2023 (6) TMI 1383

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.... : Shri N.T. Sherpa, JCIT. ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER : This appeal filed by the assessee is against the order passed by Ld. CIT(A), Central, North-East Region, Gwahati vide Appeal No. Nil dated 31.08.2022 against the Intimation passed by ADIT, CPC, Bengaluru u/s. 143(1) of the Income-tax Act, 1961 (hereinafter referred to as the "Act") dated 12.01.2020 for AY 2018-19. ....

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.... Rs.1,53,31,924/- by disallowing deduction claimed u/s. 80IC of the Act, for not furnishing audit report in Form 10CCB within the prescribed time limit. 4. From the perusal of the petition for condonation of delay, the facts narrated therein reveals that year under consideration i.e. AY 2018-19 was subjected to scrutiny assessment u/s. 143(3) for which an order was passed on 09.09.2021, making ....

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....order has been passed u/s. 143(3), the intimation u/s. 143(1) merges in the said assessment order and looses its standalone existence. In the present case before us, appeal is against the intimation u/s. 143(1) which merges into the assessment order passed u/s. 143(3) of the Act. The said assessment order has been quashed in the first appeal, consequent to conduct of search, by holding it an abate....