C.A FINAL STUDENT AND QUALIFIED C.M.A
563 Points
Posted on 22 December 2019
Sec 143(1) is just processing of return.It is not completion of Assessment.You can also file revised return after 143(1) processing.
If scrutiny proceedings are completed U/s 143(3) and if you receive order or U/s 144 it is said to be completion of assessment