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) ?
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)