Only because a taxpayer has omitted to file an appeal against a prima facie adjustment u/s 143(1) cannot prevent him to raise such ground against order u/s 143 (3).
In case report [2025] 174 taxmann.com 1285 (Mumbai – Trib.)[30-05-2025] the deduction u/s 80IA was disallowed in 143 (1) intimation order. No appeal were filed against such intimation.
Subsequent assessment followed u/s 143(3) confirming such disallowance without any discussion or reference to 143(1) intimation order.
As the assessee raised this ground in appeal against 143 (3) order the revenue raised a technical objection by stating that the assessee should have filed separate appeal against the Intimation Order issued under Section 143(1) of the Act since the disallowance made under section 80IA does not arise from the order passed under section 143(3).
The Tribunal most vocally held that this argument of revenue would have merely resulted in multiplicity of proceedings without anything more.
Also because the subsequent assessment order u/s 143(3) carried no discussion on such disallowance or reference to 143(1) adjustment the assessee were held entitled to succeed at the threshold itself.