https://www.taxtmi.com/caselaws?id=19329 The court held that an order under section 143(1)(a) of the Income-tax Act may or may not be followed by a regular assessment under section 143(3), at the discretion of the Assessing Officer. The order under section 143(1)(a) becomes final for demand or refund purposes. If a regular assessment is made under section 143(3), the 143(1)(a) order contrary to it becomes ineffective. The court emphasized that rectification under section 154 can only be done when there is no dispute on fact and law, and a decision on a debatable legal point is not a mistake apparent from the record. The writ petition was allowed, setting aside the impugned notice under section 154. en-us Mon, 19 Sep 1994 00:00:00 +0530 Thu, 05 Nov 2009 15:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19329 The court held that an order under section 143(1)(a) of the Income-tax Act may or may not be followed by a regular assessment under section 143(3), at the discretion of the Assessing Officer. The order under section 143(1)(a) becomes final for demand or refund purposes. If a regular assessment is made under section 143(3), the 143(1)(a) order contrary to it becomes ineffective. The court emphasized that rectification under section 154 can only be done when there is no dispute on fact and law, and a decision on a debatable legal point is not a mistake apparent from the record. The writ petition was allowed, setting aside the impugned notice under section 154. Case-Laws Income Tax Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19329