Ltd. Vs DCIT (ITAT Hyderabad)Section 143(1) Adjustment Merges into 143(3) Scrutiny- Hyderabad ITAT Confirms Principle – Scrutiny Assessment Overrides CPC IntimationITAT Hyderabad allowed the appeal by holding that deduction of Rs.23,67,760/- was rightly allowable once accepted in scrutiny assessment u/s 143(3). Before Tribunal, Assessee pointed out that in scrutiny assessment u/s 143(3) dated 05.04.2021, AO had verified records & allowed deduction. 46 of the assessment order passed under section 143(3) of the Act dated 05.04.2021 and we find that the Ld. AO in the scrutiny assessment under section 143(3) of the Act, the adjustment made by CPC under section 143(1) of the Act does not survive. First Appellate Authority upholding the CPC adjustment cannot be sustained.