Assessment/ reassessment after refund

Your argument is not correct...Assessment under section 143(1) is a Summary Assessment and this assessment is equivalent to no assessment...Assessing officer is empowered to take up the case under Section 143(3) which is Regular Assessment or under Section 147 which is Income escaping Assessment as the case may be if he has certain reason to believe.Ensure that the Notice u/s 143(2) is recieved to you within time limit.

Originally posted by : Sid
	Hi, I have a question for which I am unable to find an answer for. : If refund for AY 2013-14 has been issued, Can the ITR be opened for scrutiny/ reassessment at a later date? If yes, doesn't a refund mean an assessment under 143(1) has been completed and that scrutiny/reassessment cannot/should not be opened. and if so then for how long will the ITR be under observation? Thanks