Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(3) Assessment | Intimation Under Section 143(1) Merges and Cannot Be Used to Justify Rectification Under Section 154 : ITAT Ahmedabad
Once a scrutiny assessment is completed under Section 143(3), any prior intimation under Section 143(1) is absorbed and ceases to exist as an independent order. This means the Assessing Officer cannot later rely on the 143(1) intimation to justify a rectification under Section 154, ensuring finality in the assessment process and protecting taxpayers from retroactive adjustments based on preliminary notices.