https://www.taxtmi.com/caselaws?id=18187 The court held that once the Assessing Officer (AO) opts to proceed with a regular assessment under section 143(3) by issuing a notice under section 143(2), the AO forfeits the authority to act under section 143(1). Simultaneous proceedings under sections 143(1) and 143(2) are impermissible. The court quashed the intimation/order issued under section 143(1)(a) after the notice under section 143(2) and directed the AO to complete the assessment under section 143(3) in accordance with the law. The court did not address substantive issues but focused on procedural irregularities. en-us Fri, 05 Jul 1996 00:00:00 +0530 Tue, 29 Sep 2009 13:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18187 The court held that once the Assessing Officer (AO) opts to proceed with a regular assessment under section 143(3) by issuing a notice under section 143(2), the AO forfeits the authority to act under section 143(1). Simultaneous proceedings under sections 143(1) and 143(2) are impermissible. The court quashed the intimation/order issued under section 143(1)(a) after the notice under section 143(2) and directed the AO to complete the assessment under section 143(3) in accordance with the law. The court did not address substantive issues but focused on procedural irregularities. Case-Laws Income Tax Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18187