https://www.taxtmi.com/caselaws?id=11805 The court quashed the notices issued under section 154 seeking to rectify the intimation under section 143(1)(a) for the assessment years 1990-91, 1992-93, 1993-94, and 1994-95. The court held that rectification based on a subsequent Supreme Court decision was not permissible, and the issuance of notices under section 143(2) precluded rectification under section 143(1)(a). The principle of merger further rendered the intimation under section 143(1)(a) ineffective once regular assessment under section 143(3) was completed. The CBDT circular could not override the judicial decisions. en-us Tue, 22 Apr 2003 00:00:00 +0530 Tue, 09 Feb 2010 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11805 The court quashed the notices issued under section 154 seeking to rectify the intimation under section 143(1)(a) for the assessment years 1990-91, 1992-93, 1993-94, and 1994-95. The court held that rectification based on a subsequent Supreme Court decision was not permissible, and the issuance of notices under section 143(2) precluded rectification under section 143(1)(a). The principle of merger further rendered the intimation under section 143(1)(a) ineffective once regular assessment under section 143(3) was completed. The CBDT circular could not override the judicial decisions. Case-Laws Income Tax Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11805