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Sec 143(1)

This query is : Resolved 
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(Querist)
23 February 2011 Can an assessee file a revised return after he receives an intimation u/s 143(1)?
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Sunil Kr. Sanganeria

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Sunil Kr. Sanganeria (Expert)
23 February 2011 A Person can file revise return within one year from the end of the relevant Assessment Year or before the assessment is made, whichever is earlier.

Intimation received u/s 143(1) is an assessment order, so you can file revised return if the time mentioned in section 139(5) is not elapsed
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