Nested code - blocks of code inside blocks of code - is eventually necessary, but increases complexity. This is why keeping the code as flat as possible, by avoiding unnecessary nesting, is considered a good practice.
Merging if statements when possible will decrease the nesting of the code and improve its readability.
Code like
if condition1:
if condition2: # Noncompliant
# ...
Will be more readable as
if condition1 and condition2: # Compliant
# ...
If merging the conditions seems to result in a more complex code, extracting the condition or part of it in a named function or variable is a better approach to fix readability.
if file.isValid():
if file.isfile() or file.isdir(): # Noncompliant
# ...
def isFileOrDirectory(File file): return file.isFile() or file.isDirectory() if file.isValid() and isFileOrDirectory(file): # Compliant # ...