As the 143(1) notice is just the Intimation with regards the arithmetical processing of the online return provided by you to the IT Department. It is also called Summary Assessment. As per Income Tax Act 1961, if we are not satisfied by the Intimation u/s 143(1) then we should file an application under section 154 of the IT Act 1961, in which we will provide the details which has been escaped from the Consideration of AO while preparing the summary assessment.
Basically we will be providing the ITR V(Return verification Form of Acknowledgement) showing Gross Income and details of return And IT Comutation of the Client on the basis of which we have filed the return(As Enclosures to the rectification Letter).
Now there are 2 parts.. Firstly if the intimation is received from the WArd then It should rectification u/S 154 letter should be submitted in the Ward and an order u/s 154 shall be chased from the department which itself is the correct Assesment.
Secondly if the intimation is received from CPC bangalore( i.e. Central Processing centre) then the same letter seeking rectification u/s 154 shall be sent to the CPC address at Bangalore seeking reference of the Intimation Letter..
If any more assistance you require on this issue , then you can feel free to contact me at my mail address. which is in pm to you..
Hope the above would serve your purpose.