Sec 245 and Still waiting for 143(1) ,, what's the reason behind this matter ???

First department will send intimation u/s 143(1). under which deparment assessee your income on provisional basis based on ROI. which resulting in either of 1)Demand or 2) No demand no refund or 3)Refund. Under provisional assessment deparment verify the mathmatical calculation and admisibility of Tax credit availed by assessee in ROI. and after assessment u/s 143(1). if there is refund determined by department same is 1) Paid to assessee along with interest calculated u/s 244A, provided there is no tax demand o/s for any preceeding year. or 2) Adjusted against such demand outstanding. In case of second case department is required to communicate the such adjustment with assessee for said adjustment in form of intimation u/s 245. In case receipt of intimation u/s 245. as you mentioed in the query. you have to communicate with judicial assesseeing officer for rectification for the assessment year for which demand pertains. and should not wait for the further communication in such relation.

 

I am not asking what is the definition of sec 245 ? i m asking for valid reasons of late response from CPC BANGALORE as initially already 3 months expired , ok , so  pls go through my query once again.

Regards.