https://www.taxtmi.com/caselaws?id=60100 The Tribunal upheld the validity of the notice issued under section 143(2) after the intimation under section 143(1)(a), stating that the notice under section 143(2) should prevail over section 143(1)(a). However, the Tribunal found the notice issued under section 154 after the notice under section 143(2) to be invalid, as no notice under section 154 can be issued once a notice under section 143(2) is issued. Consequently, the order passed under section 154 was deemed illegal and canceled by the CIT(A), with the Tribunal dismissing the departmental appeal. en-us Wed, 12 Aug 1998 00:00:00 +0530 Mon, 03 Jan 2011 16:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60100 The Tribunal upheld the validity of the notice issued under section 143(2) after the intimation under section 143(1)(a), stating that the notice under section 143(2) should prevail over section 143(1)(a). However, the Tribunal found the notice issued under section 154 after the notice under section 143(2) to be invalid, as no notice under section 154 can be issued once a notice under section 143(2) is issued. Consequently, the order passed under section 154 was deemed illegal and canceled by the CIT(A), with the Tribunal dismissing the departmental appeal. Case-Laws Income Tax Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60100