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Section 154 of the Income-tax Act, 1961 - Rectification of mistakes - Apparent from record - Whether intimation issued under section 143(1)(a) cannot be rectified under section 154 after issue of notice under section 143(2) - Held, yes CASES REFERRED TO CIT v. Arihant Industries Ltd. [2002] 255 ITR 458 (Punj. & Har.) [Para 5], Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT [1996] 222 ITR 140/ 89 Taxman 634 (Guj.) [Para 5] and CIT v. Punjab National Bank [2001] 249 ITR 763/ 116 Taxman 310 (Delhi) [Para 5]. Nizamuddin for the Applicant. J.P. Khaitan for the Respondent. JUDGMENT 1. The question before us is as follows: "Whether, on the facts and in the circumstances of the case and in law, the Income-tax Appellate Tribunal is justified in holding that intimation issued under section 143(1)(a) cannot be rectified under section 154 after issue of notice under section 143(2)?" 2. After the Assessing Officer issues intimation (under the old law then prevailing) under section 143(1)(a), it is possible that both the Assessing Officer and the assessee say nothing and the matter rests there. 3. However, it was possible for the Assessing Officer to…

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