Intimation of 143(1) from CPC – Tax Return intimation

The provision of Indian Income Tax Act provides that where a return has been filed under section 139 or in response to a notice under section 142(1), if any tax or interest is found due on the basis of such return after adjustment of any TDS, any advance tax paid, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest then without prejudice to the provisions of section 143(2), an intimation shall be sent to the assessee specifying the sum so payable and such intimation shall be deemed to be a notice of demand issued under section 156. However, no such intimation shall be sent after expiry of one year from the end of the assessment year in which the income was first assessable. In case where there is a refund, the same shall be granted and intimation to this effect shall also be sent. In a case where there is neither tax payable nor refund, then no intimation shall be sent. In that case the acknowledgment of the return shall be deemed as intimation. Further, the government has established the Central Processing Centre (CPC) vide its circular, the Dept in its Circular 02 / 2009, DATED 21-5-2009 for processing of all the returns filed online as centralised processing of returns. Further, of late, several taxpayers are receiving intimations u/s 143(1) by CPC, having errors, resulting in denial of refunds/huge demands created; some of these are listed below: • Advance tax and self assessment tax paid not having been considered; • Credit for TDS denied; • Deductions and exemptions claimed not considered; • Income under one head of income considered as from another head or repeated under another head of income; and • Tax demand not rounded off. The taxpayers should seek to file an online rectification furnishing all the details. The taxpayer should not get worried on receiving these intimations. We at have the expertise in handling all tax issues. We request you to please contact us immediately for any help on tax issues.

2 thoughts on “Intimation of 143(1) from CPC – Tax Return intimation”

  1. I have got the intimation from Income tax dept for assessment of return filed by me in which they have send notice for income tax under sec 143(1) as Rs. 6248 whereas my return shows Rs. 6030.

    Do I have to pay the balance amount or the entire amount as per notice.

    Kindly clarify me as the timeline given by them is of 01/08/2012 as I have to file the return of my current year also accordingly.

    Rohit Dadhich

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