Tamil Nadu Magnesite Ltd. Vs. CIT (Madras HC)- In view of the law laid down by the Hon ble Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board (cited supra), after passing of an order under Section 143(3) of the Act, intimation under Section 143(1)(a) of the Act gets merged with the said order under Section 143(3) of the Act and the intimation under Section 143(1)(a) of the Act does not any more independently survive for rectification by the Assessing Authority under Section 154 of the Act.
To put it precisely, after an order has been passed in terms of Section 143(3) of the Act, no rectification order under Section 154 could be passed to rectify the intimation under Section 143(1)(a) of the Act. Thus, I agree with the law laid down by the Kolkatta High Court in Commissioner of Income Tax v. Gujarat Electricity Board (cited supra).
Tamil Nadu Magnetise Ltd. Vs The Commissioner of Income Tax
W.P.No. 17819 of 2001
Dated – August 19, 2010
Madras High Court
MR.JUSTICE S.NAGAMUTHU, J.
For Petitioner : Mr. R.Venkatanarayanan
For Respondents : Mr. J.Naresh Kumar,
O R D E R
The short question which arises for consideration is, whether an order of rectification under Section 154 of the Income Tax Act could be passed to rectify the intimation given under Section 143(1)(a) of the Act, after a final assessment order under Section 143(3) of the Act has been passed.
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