Summary Assessment
This query is : Resolved
20 September 2009
In case of Summary Assessment U/S 143(1) other than the Tax Intimation which paper will constitute a valid Assessment Order.
20 September 2009
All the returns of income submitted u/s 139 or under 142(1) are initially processed u/s 143(1) and an intimation is being sent subject to the conditions in section 143(1)(d). However, some returns out of these are selected for scrutiny for which notice is required to be served u/s 143(2). If no notice u/s 143(2) is received with in six months from the end of the financial year in which the return is furnished, the intimation u/s 143(1) shall deemed to be an assessment order.
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