LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Intimation u/s-143

28 May 2012

we had filed an revised return of an assessee in response to an intimation,bt we received again an intimation do not reflecting the effect of revised return filed....how to track status of return filed(revised),or what can be a response against it.....?????????

Reply
Follow
Share

16 Replies

Vinod (CA in Practice) (445 Points)
Replied 28 May 2012

This is a related query:

whether intimation u/s 143(1) can be treated as assessment order ?

What is the remedy if anything wrong in the intimation ? to file appeal to Commissioner (appeals) ?

please advise..

vinodaca74 @ gmail.com

Ekta Agarwal (Ca) (31 Points)
Replied 28 May 2012

intimation U/s 143(1) is not an assessment order...assessment is done u/s 143 (3)

MADHURAJA (unemployed) (31 Points)
Replied 28 May 2012

u/s 143(1) only processing of returns is done. assessment is done under section 143(3) .

1 Like

Kalpesh Chauhan, (Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com)) (8310 Points)
Replied 28 May 2012

It may also possible that you have made a mistake in filing your return. Kindly check it our out whether rectification is required or not ? If required, then kindly rectify your return.

CA Darshak Shah (Practicing CA) (1889 Points)
Replied 28 May 2012

143(1) is just an intimation and can not be treated as Assessment order i.e 143(3) in any case...

143(1) is issued because of the mistakes which is found apparently...

An example can be Wrong calculation of tax liablity..

Solving it doesnt necessary mean that 143(3) will not be applicable....

It may or may not be applicable,,,

And Mr Dubey did you file the revised return online....?

KARANDEEP,CA,B.Com,CS FNL (JOB) (457 Points)
Replied 29 May 2012

Originally posted by : CA Darshak Shah
	143(1) is just an intimation and can not be treated as Assessment order i.e 143(3) in any case... 143(1) is issued because of the mistakes which is found apparently... An example can be Wrong calculation of tax liablity.. Solving it doesnt necessary mean that 143(3) will not be applicable.... It may or may not be applicable,,,

Agreed but one thing one is that when intimation is not received then acknowledgement is treated as the intimation under sec 143 (1).

If you get the acknowledgement then its means that your return is accepted.

1 Like

VALLABH SONECHA (Practicing Chartered Accountants) (73 Points)
Replied 29 May 2012

Suryajanth Dubey:

1) how to track status of return filed(revised)?

Ans: Check in the E-filing processing status by logging in using ID & pwd

Once the revised return is accepted & processed, we will again get an ack from cpc & Intimation u/s 143(1).

2) bt we received again an intimation do not reflecting the effect of revised return fileds:

Ans: Just check the ITR Type mentioned in the intimation received recently. It should be mentioned as ITR- Revised.

Karthikeya2020 (Student) (2030 Points)
Replied 29 May 2012

Agreed with above all and

correctly said by Vallabh Sonecha ..

U have to read once again intimation letter under which it was issued by the department (Whether Original or Revised).

Then u have to do further process by consulting IT department or Contact with CPC Bangalore to know the status or query of the Intimation received.

After that u can do further process said by them.

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 29 May 2012

when intimation is not received then acknowledgement is treated as the intimation under sec 143 (1).

VALLABH SONECHA (Practicing Chartered Accountants) (73 Points)
Replied 29 May 2012

Mr Aditya: CPC acknowledgement is received after your ITR-V is processed by the IT - CPC, & it just acknowledges that filing is complete.

Intimation u/s 143(1) mentions the differences if any between the details provided by taxpayer & as computed by the dept. Generally intimations are sent by cpc in all cases. However if there is no refund, you need not bother much about it.

So acknowledgement cannot be treated as intimation u/s 143(1).

Do correct me if there is any mistake.

vijay (Advocate) (17 Points)
Replied 30 May 2012

Further action after discovering the intimation as revised as said above by Mr. VALLABH SONECHA, if the mistake is still there in the intimation you need to file application u/s 154 for rectification in processing of the return.