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2003 (12) TMI 47 - HC - Income TaxPower of Commissioner to revise intimation u/s 143 (1) - we find no substance in the argument of the respondent-assessee and in particular the reasons recorded by the Tribunal in taking the view that the Commissioner could not have exercised jurisdiction under section 263 in respect of the assessment u/s 143(1) as applicable after April 1,1989 - it is the decision of the Assessing Officer whether to send intimation or to proceed under sub-section (2) of section 143. That is surely a process of taking a decision in the matter. Sending the intimation being a decision of acceptance of self-assessment is, therefore, in the nature of the order passed by the Assessing Officer for the purpose of section 263. In the other situation, the action culminates with the order in writing u/s 143(3), which is indubitably amenable to section 263
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