after case is selected for scrutiny department has issued 143(1) .
is it valid to issue 143(1) during scrutiny proceedings is going on?
Replies (2)
Quick Summary
This discussion clarifies whether an Income Tax 143(1) notice is valid when a case is already under scrutiny. The consensus is that such a notice, issued by the CPC, is merely an intimation and not a final assessment. Therefore, it is considered valid even during ongoing scrutiny proceedings.