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2003 (5) TMI 22 - RAJASTHAN HIGH COURTWhether, an intimation making assessment under section 143(1)(a) could be rectified by resorting to section 154 after notice under section 143(2) has been issued for making a regular assessment under section 143 - held that the assessing authority was not justified in having recourse to the provisions of section 154 of the Act after the regular assessment proceedings came to be initiated and, therefore, he must proceed with regular assessment proceedings only – Revenue’s appeal dismissed
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