https://www.taxtmi.com/caselaws?id=208877 The Punjab and Haryana High Court held that rectification proceedings under section 154 of the Income-tax Act could not be initiated after the issuance of a notice under section 143(2). The court emphasized that once a notice under section 143(2) had been issued, rectification under section 154 was not permissible, as the Assessing Officer was required to proceed with assessment under section 143(3) instead of rectifying intimation under section 143(1)(a). The court dismissed the appeal by the Revenue, aligning with interpretations of various High Courts and legal provisions. en-us Wed, 28 Jul 2010 00:00:00 +0530 Tue, 18 Dec 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208877 The Punjab and Haryana High Court held that rectification proceedings under section 154 of the Income-tax Act could not be initiated after the issuance of a notice under section 143(2). The court emphasized that once a notice under section 143(2) had been issued, rectification under section 154 was not permissible, as the Assessing Officer was required to proceed with assessment under section 143(3) instead of rectifying intimation under section 143(1)(a). The court dismissed the appeal by the Revenue, aligning with interpretations of various High Courts and legal provisions. Case-Laws Income Tax Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208877