ITA No.2828/Del/2025 Itron India Pvt. Ltd. (AY: 2021-22)

Parties Involved

Facts Summary

This appeal is preferred by the assessee, Itron India Pvt. Ltd., against the order dated 28.02.2025 of the Ld. CIT/Addl/JCIT-2, Bengaluru, arising out of the order dated 22.09.2022 u/s 143(1) of the Income Tax Act, 1961 passed by the DEL-C(42)(1) for AY: 2021-22. The appellant's counsel submitted that the impugned order of ld. CIT(A) is primarily based on erroneous observation that there was a merger of intimation u/s 143(1) of the Act with the assessment order passed u/s 143 r.w.s 144C(13) of the Act. The final computation of taxable income showed income computed u/s 143(1)(A) at Rs.26,12,76,361/-. However, ld. CIT(A) held that the order passed u/s 143(1) is merged with the regular assessment passed u/s 143(3) and dismissed the appeal as infructuous.…

Legal Issues

• 1. Whether the order u/s 143(1) merges with the assessment order u/s 143(3) and becomes inoperative.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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