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Intimation u/s 143 & assessement order

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Querist : Anonymous (Querist)
10 December 2011 what difference between Intimation u/s 143 and assessment order in income tax act
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Aijaz Shaikh

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Aijaz Shaikh (Expert)
10 December 2011 Intimation u/s 143(1), is issued as per the return of income, with no additions or deductions, informing that your return has been processed.

Assessment order u/s 143(3), is made after thorough checking of your income & expenses and additions to your income is made if proper explaination is not offered to ITO.
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