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2003 (4) TMI 17 - HC - Income TaxValidity of order of rectification under section 143(1)(a) which have been made after institution of proceedings under section 143(3) - rectification procedure u/s 154 is not consistent with the issuance of a notice u/s 143(2) - Apparently initial intimation merges into regular assessment and once proceedings for regular assessment u/s 143(3) are commenced, there cannot be any recourse to bring into existence any order u/s 143(1)(a) whether originally or by rectification – Hence order was not valid
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