The Commissioner (Appeals) dismissed the appeal as infructuous and observed that with the passing of order under S. 143(3) \/ 147 for the assessment year 2009-10 in the case of the assessee, the earlier order under S.143(3) no longer existed in the eyes of law and in respect of appeal under S.143(3) read with S. 147, the Commissioner (Appeals) partly allowed the appeal. On appeal :
\nHeld, that the order under S.143(3) dated December 23, 2011 and order under S.143(3) \/ 147 dated August 28, 2014 were two separate orders and the submission of the assessee that the order under S.143(3) merged with under S. 143(3) \/ 147 could not be accepted. In the present appeal, the assessee had not raised grounds based on the order under section 143(3) \/ 147 nor challenged the additions in the order under section 143(3) \/ 147 , and the appeal was not maintainable. ( AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1): Appellate Tribunal \u2014Addition was made in original assessment – Reassessment was made making further additions \u2014 Original assessment order does not merge with reassessment order \u2014 Assessee not challenging additions made in reassessment order \u2014 Appeal was held to be not maintainable [ S.143(3),147 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-513","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=513"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/513\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}