Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances

Dabur India Limited Vs ACIT (ITAT Delhi)

143(1) Intimation Doesn’t Automatically Merge if AO Ignores Rectification Issues: ITAT Revives Appeal

CPC, while processing return u/s 143(1), made mechanical adjustments by adding back R&D expenditure of ₹16.19 crore despite deduction claimed u/s 35,& by not reducing provision for deferred tax of ₹140.47 crore while computing MAT u/s 115JB.

Assessee filed rectification u/s 154, which remained undisposed. Subsequently, regular assessment was completed u/s 143(3) r.w.s. 144C/144B by merely adopting

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