Practising CA
33428 Points
Joined April 2009
U/s 143(1) intimation is issued only when during the processing of Return if department finds any error, apparent incorrect claim, incorrect tax or interest calculation or -otherwise refund is due.
Suppose if the return is filed on 14-12-2009.This Financial year ends on 31.03.2010. The second proviso to this subsection says that after 31.3.2011 no intimation will be sent.
SO, if your return is accepted as such you may not receive any intimation. Your assessment is deemed to be completed.