https://www.taxtmi.com/caselaws?id=66385 The Tribunal held that the intimation under Section 143(1)(a) was invalid as proceedings under Section 143(2) had commenced prior. Consequently, the intimation dated 24th Nov., 1998, was canceled, and the appeal by the assessee was allowed. Simultaneous proceedings under Sections 143(1)(a) and 143(2) were deemed impermissible, in line with decisions from the Calcutta and Gujarat High Courts. en-us Fri, 24 Feb 2006 00:00:00 +0530 Thu, 24 Feb 2011 12:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66385 The Tribunal held that the intimation under Section 143(1)(a) was invalid as proceedings under Section 143(2) had commenced prior. Consequently, the intimation dated 24th Nov., 1998, was canceled, and the appeal by the assessee was allowed. Simultaneous proceedings under Sections 143(1)(a) and 143(2) were deemed impermissible, in line with decisions from the Calcutta and Gujarat High Courts. Case-Laws Income Tax Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66385