https://www.taxtmi.com/caselaws?id=32375 The challenge against the intimation under Section 143(1)(a) of the Income Tax Act was deemed not maintainable as the court held that the intimation and the subsequent regular assessment are distinct proceedings. The petitioner's failure to rectify alleged mistakes or challenge the intimation indicated no adverse findings. Regarding the maintainability of the Tribunal's order, the court clarified that an appeal can only be entertained if the tax due is paid at the time of filing the appeal. The Tribunal's decision to entertain the appeal without tax payment was beyond its jurisdiction, leading to the vacating of the order but granting the petitioner an opportunity to pay the admitted tax within six weeks for the appeal to be considered on merits. en-us Wed, 23 Jul 2008 00:00:00 +0530 Wed, 11 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32375 The challenge against the intimation under Section 143(1)(a) of the Income Tax Act was deemed not maintainable as the court held that the intimation and the subsequent regular assessment are distinct proceedings. The petitioner's failure to rectify alleged mistakes or challenge the intimation indicated no adverse findings. Regarding the maintainability of the Tribunal's order, the court clarified that an appeal can only be entertained if the tax due is paid at the time of filing the appeal. The Tribunal's decision to entertain the appeal without tax payment was beyond its jurisdiction, leading to the vacating of the order but granting the petitioner an opportunity to pay the admitted tax within six weeks for the appeal to be considered on merits. Case-Laws Income Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32375