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 14

Please become a Premium member. If you are already a Premium member, login here to access the full content.