student ca final
87 Points
Joined April 2009
Hii....
Intimation U/S- 143(1) is a Notice after Processing of Return by Income Tax Department to inform the assessee about any refund or Demand arising on Assessee or Information abot any loss adjusted or not and Rectification U/S - 154 is a benefit to take advantage of section 154 i.e rectification of Mistakes which are Apparent from Records... In this The rectification is done by the authority who committed the mistake.
so both the Sections are different first one is regarding to inform asseseee and another to rectify mistake done by the assessing Officer himself.
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