Intimation u/s.143(1) of the it act

No it is not. As per Act only it can not be considered as assessment order, then why should there will be any cases on the issue.

Yes, It is obviously a order of Summary Assessment. With regard to other sections like 143(3) and 147 we have both notices and assessment orders but w.r.t to 143(1) it is both notice and Assessment order. If there is a demand then it is demand order and if there is a refund then it is refund order. As Santosh kumar said even you receive summary assessment order u/s.143(1) you may be again subject to Income escaping assessment or Scrutiny assessment. So 143(1) is also a order of assessment and subsequently if you are subjected to Assessment under other sections it should be treated as Re-assessment.

mr. nuli awami can you please provide its source . as i m bit confused in this regard

Mr. Swami, we can interpret 143(1) intimation as all types you said.. But as per Act we can not treate 143(1) intimation as completion of assessment.

As per my knowledge it just an intimation not an assessment order.

It is a summary assessment and not necessarily final assessment order. ITO may re-open the assessment after issuing 143(1).
 

Section 2(40) of Income Tax Act.1961 state " Regular Assessment means the assessment made under sub section (3) of section 143 or section 144." So it clearly mention in act that 143(3) is     assessment order and not 143(1).

As per my view it is just an intimation. Even the act used the word intimation for clarification.

As per law an assessment order is complete only when assessing officer communicates to the assessee, CA mr Patel has rightly pointed theissue

Yes... Its only intimation.... Not an order...

Originally posted by : PVS Sastry
	Whether Intimation u/s.143(1) can be treated as assessment order.  Please give case laws.

Dear friends ,

I am sending you the exact notes given in the last page of the Intimation U/S 143(1) recived in one of the refund given and informed by CPC on line in Nov. 2014 to taxpayer as follows:

1. In case of the deman , this intimation may be treated as Notice of Demand under section 156

2. If your return is a belated return , provision of carry forward of losses will be governed by section 80, read with section 72, section 73 , section 74 .

Regards

Yes, I too agree with all of your contentions! As you all said, A.O may re-open his return for Assessment under other sections like 143(3) or 147 but if his return is correct in all aspects and if no irregularities found by A.O then he may temporarily grant refund to his account. So up to issue of other notices to Assessee under other sections like Scrutiny Assessment or Income escaping assessment later, Isn't 143(1) can be treated as Order of Assessment. Isn't Assessment order is compulsory for all returns? So isn't(143(1)) treat as assessment order if time limit for all other assessments has expired and no chance for A.O to issue them has expired?

One more thing , any intimation with refund order and amount recived in account of tax payers has not been investigated or re-assessed so far in my experience .But I have seen CPC sending the demand notice of some last 10th years back outstanding amounts even in 2014 refund process of 2014-15 assessment year .

 

bye

It is clear assessment order and we have to act as per recovery or refund shown . 

We file our returns on "self assessment" besis, by calculating the  tax and pay self assessment tax, 

if department primarily get it in order, and find that taxes are properly calculated and paidup, then  they  acknowledge it by 143(1) which indicates that they are agreed wtih the assesee at first instance, (summery assessment as per the taxpayer's assessment basis) only  airthmetical errors are cheked and demand issued if any, found as per calculation. 

however upon several AIR verifications if anything is found which is not mentioned in the assesee return, then the department may open the case again for scurtiny