https://www.taxtmi.com/caselaws?id=16158 The court held that the Assessing Officer lacked jurisdiction to revise the intimation/assessment order under section 154 of the Income-tax Act. The disputed rectification notices were deemed invalid, and the writ petitions were granted without costs. The court emphasized that adjustments requiring investigation or adjudication cannot be made under section 143(1)(a) after the issuance of a regular assessment order under section 143(3). en-us Wed, 16 Sep 1998 00:00:00 +0530 Tue, 01 Sep 2009 14:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16158 The court held that the Assessing Officer lacked jurisdiction to revise the intimation/assessment order under section 154 of the Income-tax Act. The disputed rectification notices were deemed invalid, and the writ petitions were granted without costs. The court emphasized that adjustments requiring investigation or adjudication cannot be made under section 143(1)(a) after the issuance of a regular assessment order under section 143(3). Case-Laws Income Tax Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16158