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Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment: ITAT Bangalore
Case Law Details
- Case Name
- TTP Technologies Private Limited Vs DCIT (ITAT Bangalore)
- 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 Bangalore
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TTP Technologies Private Limited Vs DCIT (ITAT Bangalore)
Bengaluru ITAT: Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment U/s 143(3)
The Bengaluru Bench of the ITAT has held that additions made in an intimation issued under section 143(1) do not automatically merge with a subsequent scrutiny assessment under section 143(3). Consequently, an assessee cannot challenge such additions in an appeal arising from the assessment order under section 143(3) when those issues were never examined or adjudicated during the scrutiny proceed...
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