https://www.taxtmi.com/caselaws?id=296539 The Karnataka High Court ruled that intimations received by the assessee under Section 143(1) of the Income Tax Act, 1961 could not be revised by the Commissioner of Income-tax under Section 264 after 1.6.1999 due to the deletion of the explanation to Section 143 by the Finance Act, 1999. The Court upheld the Commissioner's dismissal of revision petitions, stating that post the amendment, intimations were no longer considered orders eligible for revision under Section 264. The judgment favored the Commissioner, rejecting revision petitions challenging intimations received after 1.6.1999 for the relevant assessment years. en-us Tue, 05 Apr 2005 00:00:00 +0530 Tue, 27 Jul 2021 10:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296539 The Karnataka High Court ruled that intimations received by the assessee under Section 143(1) of the Income Tax Act, 1961 could not be revised by the Commissioner of Income-tax under Section 264 after 1.6.1999 due to the deletion of the explanation to Section 143 by the Finance Act, 1999. The Court upheld the Commissioner's dismissal of revision petitions, stating that post the amendment, intimations were no longer considered orders eligible for revision under Section 264. The judgment favored the Commissioner, rejecting revision petitions challenging intimations received after 1.6.1999 for the relevant assessment years. Case-Laws Income Tax Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296539