https://www.taxtmi.com/caselaws?id=33983 The High Court upheld the validity of intimations sent under section 143(1)(a) of the Income-tax Act, emphasizing the necessity of sending intimation to the assessee, even without any tax or interest due. The court ruled that such intimations could be rectified under section 154(1)(b) of the Act. Regarding the Tribunal's right to cancel a rectification order, the High Court clarified that rectification of intimation under section 143(1)(a) is possible if the proceedings are independent from the assessment under section 143(3). The Court set aside the Tribunal's orders for reconsideration in both years, emphasizing adherence to statutory provisions in income-tax cases. en-us Wed, 26 Nov 2008 00:00:00 +0530 Wed, 01 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33983 The High Court upheld the validity of intimations sent under section 143(1)(a) of the Income-tax Act, emphasizing the necessity of sending intimation to the assessee, even without any tax or interest due. The court ruled that such intimations could be rectified under section 154(1)(b) of the Act. Regarding the Tribunal's right to cancel a rectification order, the High Court clarified that rectification of intimation under section 143(1)(a) is possible if the proceedings are independent from the assessment under section 143(3). The Court set aside the Tribunal's orders for reconsideration in both years, emphasizing adherence to statutory provisions in income-tax cases. Case-Laws Income Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33983