2002 (7) TMI 98

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..... stified in holding that intimation issued under section 143(1)(a) cannot be rectified under section 154 after issue of notice under section 143(2)?" After the Assessing Officer issues intimation (under the old law then prevailing) under section 143(1)(a), it is possible that both the Assessing Officer and the assessee say nothing and the matter rests there. However, it was possible for the As .....

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