Filing Revised Return after receiving Intimation u/s 143(1)

12 - u/s 139(4)

revised return is filed u\s 139(5). it must be filed before completion of assesment.

when it would be considered as assement is complete.

you have to file rectification u/s 154

thematter is very clear from gujrat high court judgement that intimation is not assement order & assement is not complete hence in my view the assessee can file revised reurn (if original filed on time ) even after receiving intimation u/s 143(1)