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TMI Blog2010 (3) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... opra and S.C. Misra, the learned counsel for the appellant and Sri Amit Shukla, the learned counsel for the respondent. 2. By means of present appeal filed under section 260A of the Income-tax Act, 1961 the appellant has challenged the judgment and order dated 7-5-2003 passed by Income-tax Appellate Tribunal passed in Income-tax Appeal No. 929/All./1996 for the assessment year 1994-95 involving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controversy involved in the present case is squarely covered by the judgment and order passed by this Court in CIT v. Pradeshiya Industrial Investment Corpn. of U.P. Ltd. [IT Appeal No. 45 of 2003, dated 3-2-2010] in which this Court has held : the Assessing Officer under section 154 of the Income-tax Act had issued notice for rectification of the intimation issued earlier under section 143(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry procedure for quick collection of tax and quick refunds. Under the scheme if there is a serious objection to any of the orders made by the Assessing Officer determining the income, it is open to the assessee to ask for rectification under section 154. Apart therefrom the provisions of section 143(1)(a)(i ) indicate that the intimation sent under section 143(1)(a ) shall be without prejudice to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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