143(2) issued and later on 143(1) issued

An assessee received notice u/s 143(2) on 28/09/2019 for AY 2018-19. This notice was replied to within time limit provided in the notice asking for more time to furnish data.

Thereafter, 142(1) was again issued on 09/01/2020 for AY 2018-19, to which the assesse could not reply on time due to constant travel plans. As it was an e-assessment proceeding, there was no option to reply after the time limit and the assesse was advised to wait until a fresh notice/increased time limit was provided by the department.

Now, on 06/03/2020, the assesse received a new intimation u/s 143(1), accepting the return filed by the assesse previously.

In this case, can the assesse assume that the scrutiny assessment u/s 143(2) or 142(1) is over?

Replies (3)
Quick Summary
This discussion explores whether receiving an intimation under Section 143(1) concludes a tax scrutiny assessment initiated by a notice under Section 143(2). The assessee received a 143(2) notice, followed by a 142(1) notice, but missed the reply deadline due to travel. Subsequently, a 143(1) intimation was issued. The query is whether this 143(1) intimation signifies the end of the scrutiny process, especially since a 143(2) notice indicates the case was selected for detailed examination.

Section 142 is merely intimation 

however Section 143 notice relates to Scrutiny 

assume as Notice u/s 143 

But after 143(2), the assesse has received 143(1) . So, is scrutiny still pending?
By issuing notice u/s 143(2) your case has been picked for scrutiny ...now department will issue various 142(1) for gathering the information to complete the asst. last date of which is 30.09.2020.

Intimation of return processing by CPC has no relation with scrutiny.

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