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Confusion about notice under section 143(1)

Sudesh (Others) (34 Points)

02 October 2014

Dear brothers/sisters,

I am confused about notices sent by the tax department under section 143(1).

Is it mandatory for everyone to receive these notices after e-filing of the taxes? Because I have never received any of these and I am confused why.

Does everyone receive the hardcopy of these notices in addition to the email sent to the assessee?

Thank you very much in advance :)

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5 Replies

CA Himanshu Bansal (Risk Manager) (2345 Points)
Replied 02 October 2014

Hi,

First of all, its not a notice. It is an "intimation" under section 143(1), which is sent to intimate that your return has been processed.

As per law, intimation is to be sent only in case of refunds, tax demand determination, reducing loss claimed in return.

But practically, income tax department is sending the intimations to almost all the assesses who are filing the returns electronically.

You can save/print the intimation for your records.

From past 1-2 years, there are cases being reported when intimation is not being sent by e-mail due to some system problems.You file request for intimation for the repective year, by logging into your income tax online account.

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Sudesh (Others) (34 Points)
Replied 02 October 2014

Thank you Himanshu Ji for detailed information :) I asked the question because a friend of mine showed the intimation letter (not email but the traditional snail mail) sent to him from Income tax department via India Post. And I thought I have never received any of these. So are there any special cases where Income Tax department sends the postal letter and not just the e-mail? Thank you once again :) I really appreciate the time taken by you to help everyone out :)

CA Himanshu Bansal (Risk Manager) (2345 Points)
Replied 02 October 2014

If we go section wise, Section 143(1) is for intimation when the Assessing officer processes your return on the basis of the information given by you in the return of income.If he finds any mistake, which is apparent from record(information submitted in return), then he rectifies the income/tax claim,etc.For example, the TDS claimed in Rs. 10,000 but actually TDS available in form 26AS is Rs. 8000, then AO will raise demand for Rs. 2000 plus interest along with demand order of said amount.These orders are generally(mostly) sent through e-mails.

The one which you are talking about, must be a notice from income tax department under section 143(2) which is for taking up the case for scrutiny assessment under section 143(3).This is the notice and is delivered by post to the address of the assessee.After serivng this order, the officer scrutinise your return and all other income disclosed/undisclosed and this requires you to take help of professional CA/Advocate and you have to appear before the income tax officer.Several sittings take place and the AO asks for many documents and proofs.After his satisfaction, he passes an order under section 143(3) based on the information gathered by him from the proceedings.

Generally, big cases are taken up for scrutiny under section 143(3), based on various criterias set by the information system of the department.

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Sudesh (Others) (34 Points)
Replied 03 October 2014

Thank you again for the answer Himanshu Ji. This question was troubling mr for a few days. You have been very kind to help out and answer the queries.

I hope great successful career for you in the future :)

1 Like

Brajabandhu (Student) (28 Points)
Replied 26 October 2014

One of my friend has received an intimation u/s 143(1) where rebate claimed by him u/s 89 is not considered. He has received a payment of arrear salary in 2013-14 and claimed the rebate. So please advise