Max. time limit to issue intimation u/s 143 (1)

As per Income tax Act 1961 as amended till date what is the maximum time limit to issue intimation u/s 143(1) in the following situation

Due date:31/7/04

Original Return filed : 31/7/04

Revised Return :31/3/06

For filing a revised return the maximum time limit was 31/3/06 and as per the above details assessee has file the revised return in prescribed time limit.What is the maximum time limit for issuing intimation u/s 143(1), whetherr the time limit is calculated from the original return date or revised return date?

Replies (1)
It depends on circumstances of the each case on wch date they are filing the revise return. Here, am answering in accordance with ur data. Tell me whats the time limit for sending the intimation u/s 143(1) by the department..i,e 1 year from the end of the financial year in which the return is filed..i.e in ur case due date for intimation is 31.3.2006. Of course, within this date assessee will receive intimation u/s 143(1) for the original return filed. Later, he files revise return means once again he receives intimation u/s 143(1) for the revise return. In ur present case, question of from which return we have to calculate time limit for intimation does not arise at all.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details