Intimation under Section 143(1)

Intimation u/s 143(1) is not assessment i.e. notice under section143(2) can be issued even after issuing intimation u/s 143(1).  Hence your case can still come under scrutiny assessment.

An intimation u/s 143(1) is generated when ur return is processed at initial stage. The new system of our tax dept. is to process 100 % returns. In this processing, they just see the apparent inaccurate particulars in the return for eg. wrong calculation of tax or taking wrong amount as credit of TDS while details under TDS is different than actually claimed.

These inconsistencies lead to change in income and consequently tax and interest amt. also.

Now after passing throutgh this stage. the second phase is to select cases for scrutiny. so Its a totally seperate phase and any case on which intimation is sent, it can very well be taken for scrutiny..!!!!!!!!!