https://www.taxtmi.com/caselaws?id=33009 The High Court ruled in favor of the assessee, holding that rectification of an intimation under section 143(1)(a) of the Income Tax Act could not be made after the initiation of a notice under section 143(2) of the Act. The Court relied on the Supreme Court's judgment in CIT v. Gujarat Electricity Board [2003] 260 ITR 84, emphasizing that once a regular assessment proceeding has commenced under section 143(2), there is no need for a summary proceeding under section 143(1)(a). The appeal was disposed of in favor of the assessee based on established legal principles. en-us Fri, 22 Feb 2008 00:00:00 +0530 Fri, 17 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33009 The High Court ruled in favor of the assessee, holding that rectification of an intimation under section 143(1)(a) of the Income Tax Act could not be made after the initiation of a notice under section 143(2) of the Act. The Court relied on the Supreme Court's judgment in CIT v. Gujarat Electricity Board [2003] 260 ITR 84, emphasizing that once a regular assessment proceeding has commenced under section 143(2), there is no need for a summary proceeding under section 143(1)(a). The appeal was disposed of in favor of the assessee based on established legal principles. Case-Laws Income Tax Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33009