Intimation order under Section 143(1)(a) cannot be treated to be ...
Section 143(1)(a) Intimation Order Not an Assessment; Taxpayers Can Revise Returns Within One Year of Assessment Year.
October 4, 2013
Case Laws Income Tax HC
Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC
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