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2010 (10) TMI 271 - AT - Income TaxIntimation u/s 143(1)(a) - The intimation issued u/s. 143(1)(a) after issue of notice u/s. 143(2) as illegal - As per amended provisions the Assessing Officer does not have any power to make prima facie adjustment to a return of income field by the assessee while issuing intimation under section 143(1) - To simplify this cumbersome procedure, the Finance Act has provided that an intimation sent to the assessee under section 143(1) or 143(1B) shall be deemed to be an appealable order for the purposes of section 246 of the Income-tax Act - The Act has also amended section 154 of the Income-tax Act to provide for rectification of intimation or deemed intimation referred to in sub-section (1) of section 143 - In CIT v. Gujarat Electricity Board [2002 -TMI - 6115 - SUPREME Court], the Supreme Court held that it was not open to the Revenue to issue intimation under section 143(1)(a) after notice for regular assessment is issued under section 143(2) – Accordingly the appeal is allowed
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