https://www.taxtmi.com/caselaws?id=205486 The court held that once an assessment order is made under Section 143(3) following a notice under Section 143(2), the intimation under Section 143(1)(a) merges with the Section 143(3) order, making rectification under Section 154 unnecessary. Relying on legal principles from the Supreme Court and a High Court judgment, the court concluded that the impugned rectification order was without jurisdiction. Therefore, the order was set aside in favor of the petitioner in the writ petition. en-us Thu, 19 Aug 2010 00:00:00 +0530 Thu, 07 May 2026 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205486 The court held that once an assessment order is made under Section 143(3) following a notice under Section 143(2), the intimation under Section 143(1)(a) merges with the Section 143(3) order, making rectification under Section 154 unnecessary. Relying on legal principles from the Supreme Court and a High Court judgment, the court concluded that the impugned rectification order was without jurisdiction. Therefore, the order was set aside in favor of the petitioner in the writ petition. Case-Laws Income Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205486