Intimation after 143(1) and 142(1)

officer issued notice u/s 143(2) and 142(1) can latter he processe return u/s 143(1)???
Replies (3)
Quick Summary
This discussion clarifies whether an income tax officer can process a return under section 143(1) even after issuing notices under sections 143(2) and 142(1). The consensus is that processing under 143(1) is still possible, though any refund due might be withheld during the scrutiny process.

Yes, the scrutiny can be initiated even if intimation received u/s. 143(1) of the act.

No sir first if we received notice of 143(2) and 142(1)

can than he process return u/s 143(1)
Yes they can process under 143(1)
but if any refund is due then they may withhold refund

otherwise its completely ok

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details