Notice under section 143(2)

After the Assessment completion U/S 143 (2) no one can revised the return to claims refund or claiming of losses or carry forward...

Even the filling of return before due date..... 

As Per Income Tax  Act 1961, an assesse can claim Losses and carry forward if return filled U/s 139(1) due date of filling return.

hi many ppl submit fake hra receipts .

In case if 143(2) is sent. what is the penalty one has to pay ?  what procedure person has to undergo to pay penalty.