2025 (3) TMI 2150

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....CA For the Respondent : Sri.Sanjit Kumar Das ORDER PER INTURI RAMA RAO, AM : This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income tax (Appeals) ["CIT(A)" for short] dated 18.03.2024 having DIN & Order No.ITBA/APL/S/250/2023-24/1062839956(1) for the assessment year 2020-2021. 2. Brief facts of the case are....

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..... Therefore, after the merger, the intimation u/s.143(1) dated 20.09.2021 does not survive. 4. Being aggrieved by the order of the CIT(A), the assessee is in appeal before us in the present appeal. During the course of hearing the learned Counsel for the assessee submits that before making the adjustment u/s.143(1), the CPC have failed to give any notice as envisaged in the proviso to sec.143(1....