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Notice u/s 143(1)

jinal mehta (Asso accounts manager) (212 Points)

05 April 2016

Dear Expers,

For AY 2014-15, i have received notice u/s 143(1) asking for Rs. 143200. As i have seen the return for this year i found that as in calculation of MAT there is a bifurgation mistake between other part and Income tax part. As per this no amount is payable, now question is how to revert the demand arose.

Please guide me.

Thanks and Regards,

Jinal Mehta

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15 Replies

Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please log on to incometaxindiaefiling site and file rectification request.

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Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please log on to incometaxindiaefiling site and file rectification request.

jinal mehta (Asso accounts manager) (212 Points)
Replied 05 April 2016

As far as rectification is concerned, it can be done before completing asseessment, in this case as assessment is already completed, we can not file ractification.

please correct me if wrong.

Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please cofirm have you received Assessment order.

And if you have received it, you can file online rectification.

Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please cofirm have you received Assessment order.

And if you have received it, you can file online rectification.

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Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please cofirm have you received Assessment order.

And if you have received it, you can file online rectification.

Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

Hi,

Please cofirm have you received Assessment order.

And if you have received it, you can file online rectification.

Deval M. Thakkar (Student CA Final and Article Assistant at Talati & Talati Ahmedabad) (368 Points)
Replied 05 April 2016

Dear,

If in your case assessment u/s143(3) has been completed and assessment order is passes then demand u/s 143(1) stood cancel. Order u/s143(3) will substiute the demand u/s143(1). If still demand appears on e-filing portal, ten communicate with deartment officials they will initite the procedure for cancellation of the demnd u/s 143(1) if assessment order passed.

Jyotsna Sawant (CA ) (74 Points)
Replied 05 April 2016

See as per me 143(1) is intimation electronically generated by CPC, so we have to file online rectification.

And if you have received notice from CPC as case has been transferred to jurisdictional officer, only therafter you can file rectification letter manually by checking exact jurisdictional officer on income tax site.

Deval please correct me if i am wrong.

Deval M. Thakkar (Student CA Final and Article Assistant at Talati & Talati Ahmedabad) (368 Points)
Replied 05 April 2016

Dear even if intimation passed by CPC departmrnt hs power to cancel the demand raised u/s143(1) if the assessee is seleected for scrutiny as 143(3) will override 143(1)