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Intimation u/s 143(1) is an "order"; revision petition u/s 264 is valid against it.

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....Revision u/s 264 against intimation/order u/s 143(1) - an intimation passed u/s 143(1) is regarded as an ‘order’ for the purpose of Section 264 - hence revision petition u/s 264 would be maintainable....

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