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2005 (5) TMI 56 - HC - Income TaxInitiation of the proceeding under section 263 in respect of an order contemplated under section 143(1) was challenged on the ground that in respect of such an order, section 263 has no manner of application. - by no stretch of imagination an intimation/acknowledgement under section 143(1)(a) can be treated as an order except as contemplated in the Explanation to section 143 thereof in view of the fiction created thereunder - The fiction is self-explanatory to limit itself to construe an intimation as a deemed order by reason of the fiction only to the extent of sections 246 and 264 and an order amenable to section 264 is outside the purview of section 263. Therefore, so long the Explanation to section 143 remains operative, an intimation/acknowledgement cannot be treated to be an order for the purpose of exercising power under section 263. Therefore, the initiation of the proceeding under section 263 is wholly without jurisdiction and a nullity and void and cannot be sustained.
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