NFAC Can’t Dismiss Appeal by Forcing Separate 143(1) Challenge

Madhu Sudan Misra Vs DCIT (ITAT Delhi)

143(1) Adjustments Merge into 143(3): ITAT Delhi Deletes CPC Additions & Overrules NFAC Dismissal

The Delhi ITAT “E” Bench, comprising Shri S. Rifaur Rahman (AM) & Shri Sudhir Kumar (JM), allowed the appeal of Madhu Sudan Misra for AY 2018-19 and held that adjustments made by CPC u/s 143(1) cannot survive once a regular assessment u/s 143(3) is completed, applying the set

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