https://www.taxtmi.com/caselaws?id=15947 The High Court held that the Assessing Officer (AO) lacked jurisdiction to issue an intimation under section 143(1)(a) after issuing a notice under section 143(2). The Court emphasized that once a notice under section 143(2) is issued, the AO cannot make prima facie adjustments and issue an intimation under section 143(1)(a) as it goes against the principles of natural justice. The Court quashed the intimation and ruled in favor of the assessee, highlighting the importance of procedural fairness and correct interpretation of statutory provisions for justice. en-us Fri, 26 Feb 1999 00:00:00 +0530 Mon, 31 Aug 2009 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15947 The High Court held that the Assessing Officer (AO) lacked jurisdiction to issue an intimation under section 143(1)(a) after issuing a notice under section 143(2). The Court emphasized that once a notice under section 143(2) is issued, the AO cannot make prima facie adjustments and issue an intimation under section 143(1)(a) as it goes against the principles of natural justice. The Court quashed the intimation and ruled in favor of the assessee, highlighting the importance of procedural fairness and correct interpretation of statutory provisions for justice. Case-Laws Income Tax Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15947