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Income Tax | Section 143(1) Intimation Merges With Scrutiny Assessment on Same Issue: ITAT Mumbai

23 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai holds Section 143(1) intimation inoperative after merger with Section 143(3) assessment involving the same Section 80JJAA issue. The post Section 143(1) Intimation Merges With Scrutiny Assessment on Same Issue: ITAT Mumbai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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