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section 143(1)

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(Querist)
29 August 2008 What is section 143(1) of Income Tax Act and what kind of tax demand comes under this section.

please advise

regards
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CMA Jitendra Singh

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CMA Jitendra Singh (Expert)
04 September 2008 Under section 143(1) ,AO can pass assessment order with out calling assessee ,in basis of submitted return ,and any shortfall in tax deposited/interest etc may be demanded.
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