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Sec 143(1)

This query is : Resolved 
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(Querist)
08 January 2013 Hi,

My friend has got 143(1) notice for the AY 2007, could you please give details on will he be liable to pay tax what is mentioned in the notice. when will the 143(1) notice becomes demand notice to pay the tax.

Point is he never received the notice phisically but in the E-filling site the demand outstanding section tax is due for 2007 AY and 2009 AY under 143(1).

Please help us in this regards
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srinivasan

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srinivasan (Expert)
09 January 2013 without going through the intimation u/s 143(1) one cannot conclude the correctness of the demand. Therefore you should place seperate letters for both the years and seek the 143(1) intimation copy. After that based on the initimation, you shall decide upon whehter you should pay the differential tax demanded or go for a rectification.
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