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

This discussion explores whether additions made by the CPC under section 143(1)(a) are still valid after an assessment is completed under section 143(3). It clarifies that 143(1)(a) assessments are summary in nature, addressing mismatches, and the income computed then becomes the total income. The query questions if a 143(3) assessment overrides these prior additions or allows for further adjustments.