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2023 (9) TMI 369 - ITAT INDOREScope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - non-deduction of tax or non-depositing of TDS deducted by the assessee - case of the assessee was subsequently selected for scrutiny - CIT(A) dismissed the appeal of the assessee and confirmed the adjustment made by the CPC as the payment made on 31.102018 is not within the statutory time limit - HELD THAT:- CIT(A) has taken statutory time limit for depositing the TDS as per the provision of chapter XVII instead of considering the disallowance u/s 43B and u/s 40(a)(ia) which provides the payment on or before due date of filing u/s 139(1) of Income Tax Act. As brought to the notice of the bench that the case of the assessee was subsequently, selected for scrutiny and Ld. AO has already passed scrutiny assessment order u/s 143(3) on 24.02.2021 by National Faceless Assessment Centre Considering the facts that the case of the assessee was subsequently taken up for scrutiny assessment and subsequent assessment order u/s 143(3) has been passed on 24.02.2021, we find that the order of processing u/s 143(1) stands merged with the scrutiny assessment order passed u/s 143(3) and therefore, the appeal proceedings against the processing and adjustment made by the CPC, becomes infructuous. Accordingly, we set aside the impugned order passed by the Ld. CIT(A) - Appeal of assessee is allowed.
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