143(1) to 143 (1a)

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Mechanical
215 Points Posted on 15 January 2021
if the IT department issues 143(1)
email and issues refund . Then after 1 year, can the department issue 143(1a)notice?
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On 15 January 2021 at 23:50 Report
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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.

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Chartered Accountant
24588 Points Posted on 16 January 2021
No if refund issued then again no notice will be served
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On 16 January 2021 at 09:13
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17269 Points Posted on 16 January 2021
Refund given based on intimation do not deprive AO power to issue notice in given time frame.
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On 16 January 2021 at 10:19
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Chartered Accountant
86505 Points Posted on 18 January 2021
Yes if any discrepancy found later on
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On 18 January 2021 at 09:18

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