https://www.taxtmi.com/caselaws?id=70986 The Tribunal held that an intimation under section 143(1)(a)(i) does not constitute an "order" for invoking section 263 of the Income Tax Act. The Tribunal emphasized the legislative intent behind the provisions, distinguishing between an intimation and an order. It concluded that the intimation was not intended to be equated with an order for invoking section 263. Therefore, the Tribunal upheld the assessee's appeal, canceling the order under section 263. en-us Mon, 24 Oct 1994 00:00:00 +0530 Wed, 20 Apr 2011 15:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70986 The Tribunal held that an intimation under section 143(1)(a)(i) does not constitute an "order" for invoking section 263 of the Income Tax Act. The Tribunal emphasized the legislative intent behind the provisions, distinguishing between an intimation and an order. It concluded that the intimation was not intended to be equated with an order for invoking section 263. Therefore, the Tribunal upheld the assessee's appeal, canceling the order under section 263. Case-Laws Income Tax Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70986