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TMI Blog2010 (8) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act does not any more independently survive for rectification by the Assessing Authority under Section 154 of the Act - Hence, the rectification is wholly without jurisdiction - Thus, the writ petition is allowed and the impugned order is set aside. - W.P.No.17819 of 2001 - - - Dated:- 19-8-2010 - 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. 2. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 143(2) of the Act, then, within the period of limitation of four years, the intimation under Section 143(1)(a) of the Act can be amended by the Assessing Authority under Section 154 of the Act. But, if once, after the said intimation, a notice is issued under Section 143(2) of the Act and an assessment order is passed under Section 143(3) of the Act, the intimation under Section 143(1)(a) of the Act merges with the order under Section 143(3) of the Act. Therefore, after such merger, Section 143(1)(a) of the Act does not survive for rectification under Section 154 of the Act. 5. But the learned Senior Standing Counsel (Income Tax) appearing for the respondents would submit that there is no legal impediment for the Assessing Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding under section 143(1)(a). (Emphasis supplied) 7. A glance through the said judgment would make it clearly understandable that if once an assessment order is made under Section 143(3) of the Act, preceded by due notice under Section 143(2) of the Act, then there is no scope at all to proceed under Section 143(1)(a) of the Act. 8. The learned counsel for the petitioner nextly relied on a judgment of the Kolkatta High Court in C.E.S.C. Ltd., v. Deputy C.I.T (2003 ITR (Vol 262) 243) wherein, the High Court had an occasion to consider the judgment of the Hon ble Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board (cited supra) case, besides the judgments of various other High Courts. The relevant portion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Act, has ultimately held as follows:- It follows that the effective and operative order is the one under section 143(3) of the Act and therefore the question of seeking to rectify the order under section 143(1)(a) of the Act can never arise. 11. 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 preci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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