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ITAT Dismisses Revenue Appeal as CPC Adjustments Were Already Deleted in Scrutiny Assessment
Case Law Details
- Case Name
- DCIT Vs Denso Haryana Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Denso Haryana Pvt. Ltd. (ITAT Delhi)
Section 143(1) Intimation Merges With Scrutiny Assessment, Making Revenue Appeal Infructuous; Intimation Under Section 143(1) Has No Independent Locus After Section 143(3) Assessment; Revenue Challenge to GST and Section 41(1) Adjustments Rejected as Infructuous by ITAT; Scrutiny Assessment Overrides Earlier CPC Intimation Under Section 143(1); Appeal Against Section 143(1) Intimation Becomes Infructuous After Final Assessment Order; ITAT Applies Doctrine of Merger to Hold Section 143(1) Appeal Non-Maintainable.
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