https://www.taxtmi.com/caselaws?id=64519 The Tribunal held that the intimation issued under section 143(1)(a) of the Income-tax Act did not constitute an order subject to cancellation under section 263. Emphasizing the distinction between intimation and order, it noted that the intimation served informational purposes and did not conclude the assessment process. As such, the Commissioner's application of section 263 to the intimation was deemed unjustified. The Tribunal quashed the Commissioner's order under section 263 and allowed the appeal in favor of the appellant. en-us Wed, 16 Jul 1997 00:00:00 +0530 Tue, 08 Feb 2011 12:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64519 The Tribunal held that the intimation issued under section 143(1)(a) of the Income-tax Act did not constitute an order subject to cancellation under section 263. Emphasizing the distinction between intimation and order, it noted that the intimation served informational purposes and did not conclude the assessment process. As such, the Commissioner's application of section 263 to the intimation was deemed unjustified. The Tribunal quashed the Commissioner's order under section 263 and allowed the appeal in favor of the appellant. Case-Laws Income Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64519