TMI BlogIdentification of Unserved Intimation under section 143 (1) for cases processed prior to 31-03-2010X X X X Extracts X X X X X X X X Extracts X X X X ..... which is regarding non-enforcement of Demand where no intimation under section 143(1) of Income-tax Act,1961 was sent by field-authorities in refspect of returns which were processed prior to 31.03.2010. 2. On this issue, Court has observed as under: "33. The second grievance of the assessee is with regard to the uncommunicated intimations under Section 143(1) which remained on pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by us below would not be a cause for any grievance and will not be a matter of concern for the Revenue, We also accept the contention of the Revenue that where an order under Section 143(1) was sent and communicated to the assessee but could not be served due to non-availability/change of address or other valid reasons, should not be treated at par with case where there is no communication or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee does not receive or is not communicated on order under Section 143(1) . he will never know chat some adjustments on account of rejection of TDS or tax paid has been made. While deciding applications under Section 154 , or passing an order under Section 245 , the Assessing Officers ore required to know and follow the said principle. Of course, while deciding application under Section 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in respect of intimations/orders prior to 31.03,2010 as mentioned in Para 33 above may be carried out by 31st August, 2013 positively. Further, the observations made by Hon'ble High Court in Para 33 and Para 34 mentioned above relating to intimations u/s 143(1) and disposal of applications u/s 154 and also passing of order u/s 245 as applicable, may be strictly kept in mind by the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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