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Section code of income tax

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(Querist)
05 February 2016 Dear Sir,
Please tell what is the difference between Sec 143(1) and Sec 1431a in Income Tax Act.

Kindly tell as early as possible which would be helpful for me.

Thanks,
Abhishek Roy Choudhury.
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CA CMA CS Ram Pavan Kumar Melam

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CA CMA CS Ram Pavan Kumar Melam (Expert)
06 February 2016 Section 143(1):
A communication from the department to the assessee based on the return filed u/s 139 or in response to a notice u/s 142(1). Based on the information provided in the return itself by the assessee and the information available with the department about taxes paid, TDS etc. (no extraneous information other than from the return filed will be considered generally) the department will process and recompute the tax liability and interest and make an intimation to the assessee.

Section 143(1A): The above same process by a CPC.
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