After order u/s 143(3) of the Act, no rectification order u/s. 154 could be passed to rectify the intimation u/s 143(1)(a) of the Act – HC

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 ...