Sec. 143(1)

CA Bijay Shrestha (Never Give up....No matter what....)   (858 Points)

22 December 2019  

1. Is it Mandatory for IT Department to Issue Intimation u/s 143(1) after filing the return?

a) if No scrutiny is there?

b) If Notice already issued u/s 143(2) for Scrutiny?

c) Does non-issue of Intimation u/s 143(1) make notice u/s 143(2) invalid?