Sec 143 can be over ride by any other sec
This query is : Resolved
21 March 2012
if under scrutiny demand is NIL and under Sec 143 (1)there is demand can Sec 143(1)override the scrutiny nill demand notice
21 March 2012
Seems the issue is hypothetical. The reason being unless the demand in 143(1) is not paid or adjusted from subsequent years refund, 143(3) order (scrutiny)will not show a NIL demand. Therefore, whether intimation will/ will not override scrutiny order is not being commented upon.
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