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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

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

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