2025 (12) TMI 1171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the appeal filed against order passed u/s 143(1) is infructuous as the order is merged with the assessment order passed u/s 143(3) r.w.s 144C(3) r.w.s 144B. 2. That the order of the ld. CIT(A) is bad in law as no opportunity of being heard was granted to the appellant. 3. Without prejudice to the ground number 1 and 2 above, the Ld. CIT failed to address the following issues on the merits of the case. 3a. The CPC has mechanically erred in adding back Rs. 16.19 crs. to the income of the appellant inspite the fact that such R&D expense is already added back and the deduction of same was claimed as per the provisions of section 35. 3b. That the CPC has mechanically erred in not reducing an amount of Rs. (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etermined u/s 143(1)(a) of the Act in which CPC has not considered carried forward credit u/s 115JB of the Act and not allowed the capital expenditure incurred by the assessee u/s 35(1)(iv) of the Act. In this regard, assessee also filed rectification application u/s 154 of the Act, however the same was not disposed off. After considering the above grievance of the assessee, ld. JCIT dismissed the appeal of the assessee with the observation that intimation passed u/s 143(1) dated 22.09.2022 against which assessee has filed the present appeal has been subsequently merged in the assessment order passed u/s 143(3) r.w.s 144C(3) r.w.s. 144B of the Act. Since the intimation u/s 143(1) against which the present appeal has been filed has merged in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....154 application should have been disposed off within six months from the date of filing the above said application. We observed that the case of the assessee was selected for regular assessment u/s 143(3) of the Act. Since the rectification application was not passed within six months, the duty imposed on the AO while completing the regular assessment/s 143(3) to consider the grievance of the assessee, however we observed that AO has not considered the grievances raised by the assessee u/s 154 nor considered the same during regular assessment. The AO completed the assessment u/s 143(3) after verifications/examination of various other issues and completed the assessment by considering the total income as per intimation passed u/s 143(1)(a) o....