https://www.taxtmi.com/caselaws?id=6115 After notice for regular assessment is issued under section 143(2) of the Income-tax Act, the Revenue cannot simultaneously issue an intimation under section 143(1)(a). The statutory scheme treats section 143(1)(a) as a summary procedure for quick collection and refunds, expressly without prejudice to section 143(2), but not the other way around. Once regular assessment proceedings have commenced under section 143(2), parallel summary processing under section 143(1)(a) is not contemplated. Rectification under section 154 remains available for serious objections to the assessment. en-us Sat, 12 Oct 2002 00:00:00 +0530 Thu, 25 Dec 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6115 After notice for regular assessment is issued under section 143(2) of the Income-tax Act, the Revenue cannot simultaneously issue an intimation under section 143(1)(a). The statutory scheme treats section 143(1)(a) as a summary procedure for quick collection and refunds, expressly without prejudice to section 143(2), but not the other way around. Once regular assessment proceedings have commenced under section 143(2), parallel summary processing under section 143(1)(a) is not contemplated. Rectification under section 154 remains available for serious objections to the assessment. Case-Laws Income Tax Sat, 12 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6115