Addition done by cpc under 143(1)(a) holds valid after 143(3)

344 views 4 replies
Is addition done by CPC under 143(1)(a) for different reason other than selected for scrutiny holds valid after assessment is done u/s 143(3)?
Will Assessment done u/s 143(3) overrides 143(1)(a) ?
Replies (4)
Additions made under section 143(1)(a) is summary assessment which permits to make additions when there's mismatch between the data reported by reporting entities and the data filled by assessee. once, addition is made under 143(1)(a), the total income computed under 143(1)(a) would be your total income. in 143(3) assessment, additions can be made in addition to the additions made under 143(1)(a)
A return of income or loss has been made under sec 139 pr in response to a notice under section 142 )1)
It has been done under 139(1). CPC has processed the same. After that it is selected for scrutiny
Scrutiny assesment is seperate...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details