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2000 (4) TMI 25 - HC - Income TaxExtract: .......deemed to-be the latter. Under section 246 also, a clear distinction is made between an intimation and an order of assessment. The Tribunal was, therefore, justified in holding that the change of status as done by the Assessing Officer was impermissible under section 143(1)(a) of the Act. The appeal is without merit and it is accordingly dismissed.
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