Our client has received Intimation u/s 245 of Income Tax Act, 1961. wherein the refund AY 2013 -14 has been adjusted against the Demand of AY 2012-13. But we are not getting the exact details of refund calculation as our client has not received Intimation u/s 143(1) for AY 2013-14 before this intimation. Is it compulsory to get the Intimation u/s 143 (1) before the issuance of Intimation u/s 245 of the IT Act, 1961 ?
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