Our client received intimation u/s. 143(2)of income tax act for a.y. 2011-2012 in sept 2012.Our client turnover is auditable u/s.44AB and audit report received in time limit from C.A. and the online it return for a.y. 2011-2012 filed with digital in Aug-2011.Our client also received online intimation u/s. 143(1) of income tax act on dt:10-01-2012 issued by Assistant Commissioner of Income Tax CPC Banglore and also received our claim refund rs. 500 by chq. so we want to know that now the local assessing officer issued the intimation u/s. 143(2) is valid as per law or invalid.which section liable in this matter please help us about this at earliest. Thankyou.
29 September 2012
Dear Jay, I think in your case local assessing officer issued notice u/s 142(2) not an intimation. This is a notice for scrutiny assesment & a valid as per law.
CAclubindia
