02 January 2014
1. Intimation is issued u/s 143(1). This is issued when the income tax return filed by the assessee is processed by the department. If there is a demand in the intimation then it is treated as a notice of demand u/s 156.
Intimation is issued for each and every return.
2. Notice u/s 143(2) is issued to make a scrutiny/regular assessment u/s 143(3). It implies that assessment proceedings have been initiated in the case of the assessee. The assessee is required to furnish details & documents asked therein.
3. 143(3) is assessment order which is passed on completion of assessment proceedings.
02 January 2014
1. Intimation is issued u/s 143(1). This is issued when the income tax return filed by the assessee is processed by the department. If there is a demand in the intimation then it is treated as a notice of demand u/s 156.
Intimation is issued for each and every return.
2. Notice u/s 143(2) is issued to make a scrutiny/regular assessment u/s 143(3). It implies that assessment proceedings have been initiated in the case of the assessee. The assessee is required to furnish details & documents asked therein.
3. 143(3) is assessment order which is passed on completion of assessment proceedings.
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