This discussion addresses the situation where appeals have been filed against both a Section 143(1) order and a subsequent Section 143(3) scrutiny assessment for the same tax year. It confirms that an appellant can indeed request the Commissioner of Income Tax (Appeals) to consider the appeal against the 143(3) order alongside the appeal for the 143(1) order. A practical suggestion is to inform the CIT(A) that the 143(1) appeal is not being pressed, as the grounds are covered by the pending 143(3) appeal.
11 September 2023
Appeal filed against order passed u/s 143(1) and second appeal filed against scrutiny assessment u/s 143(3). Whereas, hearing is posted for appeal filed against 143(1). Whether Appellant can request the Commissioner of Income Tax (Appeals) to consider the second appeal filed against 143(3) of the same Assessment Year