https://www.taxtmi.com/caselaws?id=301932 The Karnataka High Court found a partnership firm's challenge against an intimation issued under section 143(1)(a) of the Income Tax Act, 1961 successful. The court deemed the intimation and subsequent orders erroneous in law, leading to the quashing of the intimation and directing further proceedings under section 143(2) of the Act. The court did not address the constitutional validity of sections 143(1)(a) and 143(1A) as the impugned orders were found flawed on other grounds. Additionally, a typing error in the order was corrected upon application. en-us Tue, 18 Feb 1997 00:00:00 +0530 Wed, 27 Apr 2022 16:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301932 The Karnataka High Court found a partnership firm's challenge against an intimation issued under section 143(1)(a) of the Income Tax Act, 1961 successful. The court deemed the intimation and subsequent orders erroneous in law, leading to the quashing of the intimation and directing further proceedings under section 143(2) of the Act. The court did not address the constitutional validity of sections 143(1)(a) and 143(1A) as the impugned orders were found flawed on other grounds. Additionally, a typing error in the order was corrected upon application. Case-Laws Income Tax Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301932