https://www.taxtmi.com/caselaws?id=64846 The ITAT Delhi-D upheld the dismissal of the appeal against the CIT(A) order for the assessment year 1997-98. The tribunal affirmed that rectification of the intimation under section 143(1) post-notice under section 143(2) was impermissible, citing relevant case laws and legislative intent. Despite arguments invoking section 143(1B) provisions, the tribunal emphasized procedural compliance and timing requirements, ultimately supporting the decision of the CIT(A) based on established legal principles. en-us Fri, 23 Mar 2007 00:00:00 +0530 Thu, 10 Feb 2011 16:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64846 The ITAT Delhi-D upheld the dismissal of the appeal against the CIT(A) order for the assessment year 1997-98. The tribunal affirmed that rectification of the intimation under section 143(1) post-notice under section 143(2) was impermissible, citing relevant case laws and legislative intent. Despite arguments invoking section 143(1B) provisions, the tribunal emphasized procedural compliance and timing requirements, ultimately supporting the decision of the CIT(A) based on established legal principles. Case-Laws Income Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64846