Allahabad H.C : The intimation issued under section 143(1)(a) is bad in law without appreciating that intimation under section 143(1)(a) was issued in respect of the revised return whereas the notice under section 143(2) was issued in respect of the original return prior to the filing of the revised return by the respondent
High Court Of Allahabad CIT vs. Sahara India Assessment Year : 1996-97 Section : 143(1)(A), 254 Devi Prasad Singh And […]