ITAT Dismisses Revenue Appeal as CPC Adjustments Were Already Deleted in Scrutiny Assessment

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. The Income Tax Appellate Tribunal (...