https://www.taxtmi.com/caselaws?id=57537 The ITAT dismissed the appeal, affirming that an intimation under section 143(1)(a) is not an appealable order. The assessee's arguments were deemed insufficient to establish the appealability of the intimation, with the Tribunal emphasizing the availability of rectification as an alternative remedy. The Tribunal held that an intimation under section 143(1)(a) does not equate to an order under the Income-tax Act, based on a clear legislative distinction between orders and intimations. en-us Mon, 31 Mar 1997 00:00:00 +0530 Fri, 10 Dec 2010 16:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57537 The ITAT dismissed the appeal, affirming that an intimation under section 143(1)(a) is not an appealable order. The assessee's arguments were deemed insufficient to establish the appealability of the intimation, with the Tribunal emphasizing the availability of rectification as an alternative remedy. The Tribunal held that an intimation under section 143(1)(a) does not equate to an order under the Income-tax Act, based on a clear legislative distinction between orders and intimations. Case-Laws Income Tax Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57537