This discussion clarifies whether an individual can still receive an Income Tax notice under section 143(2) after their Income Tax Return (ITR) has been processed and an intimation for refund under section 143(1) has been issued. The consensus is that a notice under section 143(2) is still possible if any discrepancies are found during the processing.
14 July 2024
My itr 1 for AY 24/25 has been duly processed and I received intimation for refund u/s 143(1) My qs is Whether still I can recive notice u/s 143(2) within 3 mts from end of said financial yr??