https://www.taxtmi.com/caselaws?id=10800 The court ruled in favor of the assessee, quashing the intimation issued under Section 143(1) of the Income-tax Act, 1961. The judgment emphasized the procedural irregularity arising from the simultaneous issuance of the intimation and notice under Section 143(2), ultimately providing relief to the assessee based on the legal and procedural analysis presented. The court also discussed the exemption of time for limitation purposes during the pendency of the writ petition and clarified that the final assessment under sub-section (3) of Section 143 was not the subject matter of the writ petition. en-us Thu, 26 Feb 2004 00:00:00 +0530 Sat, 25 Jul 2009 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10800 The court ruled in favor of the assessee, quashing the intimation issued under Section 143(1) of the Income-tax Act, 1961. The judgment emphasized the procedural irregularity arising from the simultaneous issuance of the intimation and notice under Section 143(2), ultimately providing relief to the assessee based on the legal and procedural analysis presented. The court also discussed the exemption of time for limitation purposes during the pendency of the writ petition and clarified that the final assessment under sub-section (3) of Section 143 was not the subject matter of the writ petition. Case-Laws Income Tax Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10800