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of <h1>Supreme Court Upholds Gujarat HC Decision on Income Tax Appeals</h1> <h3>Commissioner of Income-Tax Versus Gujarat Electricity Board</h3> The Supreme Court dismissed appeals against Gujarat HC orders, finding no substantial question of law regarding Revenue issuing intimation under section ... Whether it is open to the Revenue to issue intimation under section 143(1)(a) of the Income-tax Act, after notice for regular assessment has been issued under section 143(2) - appeal of revenue dismissed The Supreme Court dismissed appeals against Gujarat High Court orders stating no substantial question of law arose regarding the Revenue issuing intimation under section 143(1)(a) after notice for regular assessment under section 143(2) of the Income-tax Act, 1961. The High Court's decision was upheld as it aligned with the legislative intent and the appeals were dismissed.
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