Remedy for Assessee u/s 143(1) ...........

Dear Suresh your question is much related to practical life and since you are in article ship you must have faced this type of situation. lets discuss what law says in this regard

Intimation under section 143(1) shall be sent in following three cases only-

1. where tax or interest is found payable on the basis of the return, after making the adjustments referred to in section 143(1) and after giving credit to the taxes and interest paid.

2. where tax or interest is found refundable on the basis of the return, after making the adjustments referred to in section 143(1) and after giving credit to the taxes and interest paid.

3. Where adjustments referred to in section 143(1) have been made resulting in increase/ reduction of loss declared be the assessee and no tax or interest is payable by the assessee and no tax or interest is refundable to the assesee.

In all other cases acknowledgement of filing of return is deemed as an intimation.

Time limit-

The intimation under section 143(1) for the above three purposes can not be sent after the expiry of one year from the end of the financial year in which return is filed.

Now back to the your question-

A)  There is time limit for issue of intimation for the three purposes mentioned above but not for the issue of cheque of refund -so go to ITO and talk to the concerned AO he will certainly help you in this regard.

B) No. Ao can not issue intimation after the expiry of time limit.

C) If no intimation has been received by the assessee regarding the tax liability which AO might have determined Under Section 143(1) [possibly he failed to issue intimation with in time] then acknowledgement received by assessee shall be treated as deemed intimation and thus no tax required to be paid[unless your acknowledgment is showing tax payable in that situation you will be assessee in default by virtue of Section140A]

But please remember AO can issue notice under seciton 143(2)/148 to start scrutiny