2002 (7) TMI 98

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....acts and in the circumstances of the case and in law, the Income-tax Appellate Tribunal is justified in holding that intimation issued under section 143(1)(a) cannot be rectified under section 154 after issue of notice under section 143(2)?" After the Assessing Officer issues intimation (under the old law then prevailing) under section 143(1)(a), it is possible that both the Assessing Officer a....