Commissioner Of Income-Tax vs Gujarat Electricity Board on 12 November, 2002
In this regard, the position of law has been settled by Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Gujarat Electricity Board . In that case, the question before the Hon'ble Supreme Court was whether it is open to the Revenue to issue intimation under Section 143(1)(a) of the Act after notice for regular assessment has been issued under Section 143(2) of the Act. The Hon'ble Supreme Court held as follows: