Section 143(1) Additions Can’t Survive If Not Upheld in Section 143(3) Order

DCIT Vs Interglobe Aviation Limited (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi Bench, has dismissed an appeal by the Deputy Commissioner of Income Tax (DCIT) against Interglobe Aviation Limited (IndiGo), upholding the deletion of a Rs. 11.05 crore disallowance made under Section 37 of the Income-tax Act. The Tribunal’s decision was based on the fact that the initial disallowance, made during a preliminary processing of the return under Section 143(1), had merged with a subsequent comprehensive assessment order under Section 143(3), which ultimately confirmed the assessee...