On appeal before the Tribunal, it was held that the order u/s. 143(3) and order u/s. 143(3) r.w.s. 147 were two separate orders and the submission of the assessee that the order 143(3) should be merged with order u/s. 143(3) r.w.s. 147 could not be accepted. In the present appeal, the assessee had neither raised grounds nor challenged the additions in the order u/s. 143 r.w.s. 147. In the result the appeal filed by the assessee as well as revenue was dismissed. (ITA No. 444 and 448/Cuttack/2016) (AY. 2009-10)
Rajdhani Sytems and Estates P. Ltd. v. ACIT 61 ITR 664 (Cuttack) (Trib.)
S. 246A : Appeal – Commissioner (Appeals) – Appealable orders – The assessment order cannot be merged with reassessment order as both are two separate orders. [ S.143(3) ,147 ]