U/s 143 (1)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2012 I recevied intimation u/s 143(1)from cpc.there is no tax arrears or demand..cpc assessed income as business income & in return it is under head income from other sources .Is it necessary to reply to d intimation as der is no tax demand or arrears???
pls reply
thank u

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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30 December 2012 What type of reply you would like to give or CPC desire to hear from you ?
.
If nothing is clear please do not apply your head for just getting changed the heading of your income.
.
If your refund is not due or tax liability is not there, treat the same as "DO NOT REPLY" type correspondence.
.

Querist : Anonymous

Querist : Anonymous (Querist)

03 January 2013 I received messg ur itr is processed & emil is sent on ur id..till 5 days i dont received any email.should i confirm frm 'demand & recepit status' from my efiling account.?
Thank u

Querist : Anonymous

Querist : Anonymous (Querist)

03 January 2013 I received messg that' ur itr is processed by cpc. Intimation order u/s 143(1) will be send on ur email id' .not yet i dont received any email.should i confirm from" demand & refund status" frm my aacount dat if der is any demand or arrear'

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 Here’s what you can do regarding your situation with the intimation under section 143(1):

1. **No Need to Reply if No Demand/Arrears:**
If the intimation shows no tax demand or refund and there is no discrepancy that needs your response, you are **not required to reply** to the intimation. The Income Tax Department treats such intimations as processed cases.

2. **Difference in Income Head:**
Sometimes, the CPC may categorize income differently (e.g., business income vs. income from other sources). If this reclassification does not result in any additional tax or refund, and you are okay with the categorization, you can leave it as is. No response is necessary unless you want to contest it.

3. **Checking Status:**
If you have not received the email with the intimation but got the SMS that your ITR is processed, you can check the status on the **Income Tax e-filing portal** by logging in and going to **‘View Returns/Forms’** or **‘Demand and Refund Status’**. This will confirm if there is any tax demand or refund pending.

4. **When to Respond:**
You only need to respond if:

* There is a demand notice requiring payment or explanation, or
* You want to file a rectification request due to incorrect assessment.

---

**Summary:**
If no tax demand or refund is involved, and you don’t want to dispute the income classification, you can safely **ignore the intimation** and no reply is necessary.

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If you want, I can help you draft a polite reply for contesting the income head classification, but it’s optional. Would you like that?

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