https://www.taxtmi.com/caselaws?id=61867 The Tribunal allowed the appeal, setting aside the order of the CIT (Appeals) and cancelling the levy of additional tax. The Tribunal emphasized that the rectification of a non-existent intimation was beyond the jurisdiction of the Assessing Officer, and the retrospective amendment to Section 143(1A) could not be applied to justify the rectification order. en-us Mon, 24 Jan 1994 00:00:00 +0530 Sat, 15 Jan 2011 17:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61867 The Tribunal allowed the appeal, setting aside the order of the CIT (Appeals) and cancelling the levy of additional tax. The Tribunal emphasized that the rectification of a non-existent intimation was beyond the jurisdiction of the Assessing Officer, and the retrospective amendment to Section 143(1A) could not be applied to justify the rectification order. Case-Laws Income Tax Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61867