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2010 (8) TMI 658 - HC - Income TaxRectification order - Whether an order of rectification under Section 154 of the Income Tax Act could be passed to rectify the intimation given under Section 143(1)(a) of the Act, after a final assessment order under Section 143(3) of the Act has been passed - As per the view of the law laid down by the Hon ble Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board (2002 -TMI - 6115 - SUPREME Court), after passing of an order under Section 143(3) of the Act, intimation under Section 143(1)(a) of the Act gets merged with the said order under Section 143(3) of the Act and the intimation under Section 143(1)(a) of the Act does not any more independently survive for rectification by the Assessing Authority under Section 154 of the Act - Hence, the rectification is wholly without jurisdiction - Thus, the writ petition is allowed and the impugned order is set aside.
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