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143(1) to 143 (1a)

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Mechanical
215 Points Joined June 2017
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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Chartered Accountant
24588 Points Joined November 2019
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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17264 Points Joined December 2018
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 Joined April 2011
Yes if any discrepancy found later on
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On 18 January 2021 at 09:18

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