https://www.taxtmi.com/caselaws?id=118523 The appeal was allowed, and it was held that the simultaneous issuance of an intimation under section 143(1)(a) and a notice under section 143(2) of the Income-tax Act was impermissible. The intimation was deemed to be without jurisdiction and was canceled. The Assessing Officer was directed to proceed with the assessment under section 143(3) of the Act. The case was to be referred back to the regular Bench for further proceedings in compliance with the law. en-us Thu, 05 Jan 2006 00:00:00 +0530 Mon, 02 Jul 2012 18:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118523 The appeal was allowed, and it was held that the simultaneous issuance of an intimation under section 143(1)(a) and a notice under section 143(2) of the Income-tax Act was impermissible. The intimation was deemed to be without jurisdiction and was canceled. The Assessing Officer was directed to proceed with the assessment under section 143(3) of the Act. The case was to be referred back to the regular Bench for further proceedings in compliance with the law. Case-Laws Income Tax Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118523