https://www.taxtmi.com/caselaws?id=203721 The Tribunal held that the intimation issued under section 143(1) after the notice under section 143(2) was not illegal under the amended provisions. The Supreme Court decision in Gujarat Electricity Board was deemed not applicable to the current law. The appeal before CIT(A) was found not maintainable, as per the amended provisions, and the Tribunal allowed the revenue's appeal, overturning the CIT(A)'s order. en-us Fri, 08 Oct 2010 00:00:00 +0530 Fri, 20 Jan 2012 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203721 The Tribunal held that the intimation issued under section 143(1) after the notice under section 143(2) was not illegal under the amended provisions. The Supreme Court decision in Gujarat Electricity Board was deemed not applicable to the current law. The appeal before CIT(A) was found not maintainable, as per the amended provisions, and the Tribunal allowed the revenue's appeal, overturning the CIT(A)'s order. Case-Laws Income Tax Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203721