01 March 2014
if you have only received intimation under 143(1), you can still revise income tax return under 139(5) and offer additional tax credit. additional tax refund shall be granted after processing the revised return.
01 March 2014
intimation under 143(1) is not considered as assessment order. It is only an intimation. Unless 143(3) is issued, it cannot be said that assessment is completed.