Ay 2012-13

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2013 I have not yet received 143(1) of AY 2012-13.I am salaried person ,I submitted my revised ITRV in month of AUG 2012.I am told that 40to50% cases are still pending for assessment.Is it true?
Thanks

CA Pallav Singhania

CA Pallav Singhania (Expert)
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14 September 2013 The time period of sending the intimation U/S 143 sub 1 is before the expiry of one year from the end of the assessment year in which the income was assessable.
In other words, before the expiry of one year from the end of the financial year in which the return was filed.

However, Intimation u/s 143(1) cannot be treated as conclusion of assessment process because such intimation is a deemed notice of demand u/s 156.

The department has clarified that the intimation is merely an acknowledgement to the fact that the return filed has been accepted and does not contain any error apparent from record.

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Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2013 Thank you Mr Aryan for prompt reply, I know the time limits.Department says they are sending 143(1) in 90 days.Almost one year has passed I have called no of times to the call center They say both of your ITR are in process ,I was given a impression by a C A that in case of revision revised ITR over rides the original.Is it true that if I do not get any intimation by sept 30 the ITRV is deemed to be the intimation under 143(1)
Thanks I am Waiting for your reply PLEASE

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Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2013 Mr Aryan
I am waiting for your reply

CA Pallav Singhania

CA Pallav Singhania (Expert)
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14 September 2013 For for the late reply,

I think ur CA impression is correct...
Revised return overrides the original....

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2013 Thanks ARYAN

1. But when i call CPC call center they say both the ITR are in process .When I feed the acknowledgement no of original followed by date of birth ,It says ITR in process ;If same thing I do for revised It ITRV it ITRV received I am not able to understand what is happening.IN My opinion original should be rejected and revised should be processed

2 is it true that in i do not receive 143(1)by sept 30
the ITRV is deemed to be taken as 143(!)

CA Pallav Singhania

CA Pallav Singhania (Expert)
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14 September 2013 1. Ur revised return is under process wait few days,

2. 143{1} is to be received with the 6 months...

CA Pallav Singhania

CA Pallav Singhania (Expert)
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14 September 2013 However,
You have to check the trash / spam folders of your email provided to get the same, in absence, you can get in touch with CPC and ask them to resend the same.

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Querist : Anonymous

Querist : Anonymous (Querist)

05 October 2013 MrAryan
are u there

CA Pallav Singhania

CA Pallav Singhania (Expert)
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05 October 2013 Yes, I'm...

Querist : Anonymous

Querist : Anonymous (Querist)

05 October 2013 Thanks
You have rightly told me that 143(1) is to be issued by march 31,2014 for AY 2012-13. After 3oth sept is over can CPC issue any notice/query.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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05 October 2013 If you still have any query left then you can PM me...

Have a Good Day..

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