Appeal Against Section 143(1) Intimation Not Barred by Regular Assessment

Pawan Hans Limited Vs DCIT (ITAT Delhi)

143(1) Intimation Does Not Merge with 143(3) When AO Applies No Mind – Appeal Restored for Merits Adjudication-ITAT Delhi:

In this appeal, Assessee challenged the dismissal of its appeal by Addl./JCIT(A) on the ground that the intimation u/s 143(1) had merged with the regular assessment u/s 143(3), rendering the appeal infructuous.

Tribunal noted that in the assessment order u/s 143(3), AO merely lifted the final income figure of ₹139,05,73,030 as determined by CPC in the intimation u/s 143(1), without examining, discu

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