Section 143(3) Scrutiny Assessment Overrides CPC Adjustment: ITAT Hyderabad

Healthware Pvt. Ltd. Vs DCIT (ITAT Hyderabad) Section 143(1) Adjustment Merges into 143(3) Scrutiny- Hyderabad ITAT Confirms Principle – Scrutiny Assessment Overrides CPC Intimation ITAT Hyderabad  allowed the appeal by holding that deduction of Rs.23,67,760/- was rightly allowable once accepted in scrutiny assessment u/s 143(3). Assessee had originally disallowed Rs.23,67,760/- u/s 40(a)(ia) in AY 2017-18 due to non-deduction of TDS. During the year under consideration, TDS was deposited & deduction claimed. CPC, while processing return u/s 143(1), disallowed the claim & reduced re...