Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny ...

Scrutiny Assessment u/s 143(3) Supersedes Initial CPC Adjustments, Making Appeals Moot.

September 9, 2023

Case Laws Income Tax AT

Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken up for scrutiny assessment and subsequent assessment order u/s 143(3) has been passed on 24.02.2021, we find that the order of processing u/s 143(1) stands merged with the scrutiny assessment order passed u/s 143(3) and therefore, the appeal proceedings against the processing and adjustment made by the CPC, becomes infructuous - AT

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Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny ...

Scrutiny Assessment u/s 143(3) Supersedes Initial CPC Adjustments, Making Appeals Moot.

September 9, 2023

Case Laws Income Tax AT

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