Summary assessment u/s 143(1)

This discussion explores whether tax returns filed in response to notices under Section 147 and Sections 153A/153C of the Income Tax Act are eligible for assessment under Section 143(1). The core question arises from the wording of Section 143(1), which specifically mentions returns filed under Section 139 and 142, but not the others. Participants are seeking clarification on the precise scope of tax return assessments.