Intimation u/s-143

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

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

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

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....?

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.

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.

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.

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

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.

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.

Mr Suryakanth, just keep calling cpc & wait for some more days, it will be processed.

intimation u/s 143(1) will no be treaated as assessment order