27 October 2010
Dear All, one of my client have received an intimation u/s 143(1) of income tax act, the date mantioned on intimation was 14/02/2010 but receive by us on 15/10/2010. the intimation was for the assessment year 2008-09.This intimation was showing a demand of 2,47,000/-. the reason for demand is not taking the credit of TDS. My client has lost TDS certificate.
I know that the intimation is not valid as per Section 143 (1). Because such intimation should be received till 30/09/2010.
CAclubindia
