143(1) to 143 (1a)

if the IT department issues 143(1)
email and issues refund . Then after 1 year, can the department issue 143(1a)notice?
Replies (3)
Quick Summary
This discussion clarifies whether an Income Tax department can issue a 143(1a) notice a year after sending a 143(1) email and issuing a refund. Generally, if a refund has been issued based on an intimation, a subsequent 143(1a) notice cannot be served. However, the Assessing Officer's power to issue a notice within the given timeframe remains if any discrepancies are discovered later.

No if refund issued then again no notice will be served
Refund given based on intimation do not deprive AO power to issue notice in given time frame.
Yes if any discrepancy found later on

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