https://www.taxtmi.com/caselaws?id=10691 The court held that Section 263 of the Income-tax Act does not apply to an intimation under Section 143(1) as it is not an assessment order but a ministerial act. Therefore, initiating proceedings under Section 263 for such intimation is without jurisdiction and void. The appeal was allowed, the previous order was set aside, and the notice under Section 263 along with all related proceedings were quashed. en-us Wed, 18 May 2005 00:00:00 +0530 Tue, 21 Jul 2009 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10691 The court held that Section 263 of the Income-tax Act does not apply to an intimation under Section 143(1) as it is not an assessment order but a ministerial act. Therefore, initiating proceedings under Section 263 for such intimation is without jurisdiction and void. The appeal was allowed, the previous order was set aside, and the notice under Section 263 along with all related proceedings were quashed. Case-Laws Income Tax Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10691