Refund claim - the intimation u/s 143(1)(a) cannot be treated to ...
Revised Tax Return for 2005-06 Deemed Valid; Section 143(1)(a) Intimation Not an Assessment Order.
January 21, 2013
Case Laws Income Tax HC
Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed within limitation. - HC
View Source