Section 143(1) Intimation Cannot Override Ongoing Scrutiny Assessment: ITAT Mumbai

General Mills India Pvt. Ltd. Vs DCIT (ITAT Mumbai) In, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed the assessee’s appeal for Assessment Year 2022-23 and remanded the matter to the Commissioner of Income Tax (Appeals) for fresh adjudication. The dispute arose from additions made during processing of return under Section 143(1) and their subsequent adoption in the assessment completed under Section 143(3) of the Income Tax Act. The assessee had originally filed its return declaring total income of Rs.104.15 crore. The return was later processed by the Centraliz...