Summary assessment u/s 143(1)

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I want to know whether returns filed in response to sec 147 and sec 153a/153c are also liable to be assessed u/s 143(1) ?
In sec 143(1), the words "returns filed u/s 139 and 142" are mentioned not 147 and 153.
Replies (3)
No
Such ITR is not assessed under 143(1)
@ anshua
read relevant sections and try to be precise.
we can't explain u ..
still u get valuable suggestions online...
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