IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 913 of 2008. Date of Decision : 5.3.2009. Commissioner of Income Tax, Jalandhar-I, Jalnadhar. ....Appellant Versus Jagdish Raj Chauhan, Suhagwanti & Gurbachan Singh (AOP), H.No. 18, Tagore Nagar, Gujral Chowk, Jalnadhar. ....Respondent CORAM: Hon'ble Mr. Justice J.S. Khehar Hon'ble Mr. Justice Nawab Singh Present : Mr. Vivek Sethi, Advocate, for the appellant. J.S. Khehar. J. (Oral) During the course of hearing of the instant appeal, learned counsel for the appellant-Revenue acknowledged, that the notice under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) was issued on 8.9.1999 and thereafter by an order dated 12.10.1999, the Assessing Officer sent intimation under Section 143 (1) (a) of the Act. It is therefore, that we required the learned counsel for the appellant to assist us whether in terms of the decision rendered by the Supreme Court in CIT versus Gujarat Electricity Board, 260 ITR 84 whether it was open to the appellant-Revenue to issue intimation under Section 143(1)(a) of the Act after he had already issued notice for regular assessment under Section 143(2) of the Act. Learned counsel for the appellant very fairly acknowledges, that in terms of the decision rendered by the Supreme Court ITA No. 913 of 2008. (2) in CIT versus Gujarat Electricity Board (supra), after issuing notice for regular assessment under Section 143(2) of the Act, it was not open to the Assessing Officer to send an intimation under Section 143(1)(a) of the Act. Thus viewed, it is apparent, that the intimation as well as the consequential action taken by the appellant-Revenue against the respondent-assessee on the basis of an un-authorised intimation under Section 143(1)(a) of the Act, cannot stand the scrutiny of law. Since no other submission has been advanced by the learned counsel for the appellant-Revenue, we are of the view that the instant appeal deserves to be dismissed. The same is accordingly, dismissed. (J.S. Khehar) Judge (Nawab Singh) Judge 5.3.2009. SN