U/s143
Querist :
Anonymous
(Querist) 23 January 2012
This query is : Resolved
Dear Friends,
I want to know if there is any process to downlaod intimation from the IT website. Actually I have not received my intimation through e-mail or by post. Now I want to rectify it, for rectification I want the reference no. and date of intimation.
Kindly guide in the matter.
Thanks
Raj Kumar Makkad
(Expert) 23 January 2012
Yes. it can be done from the particular website of Income tax department.
V R SHROFF
(Expert) 24 January 2012
Consult your I Tax consultant.
sec143 of what??
Sailesh Kumar Shah
(Expert) 24 January 2012
@Mr.Tom/Mr.Barman
it is section of the Income tax Act,1961.
M/s. Y-not legal services
(Expert) 24 January 2012
dear shah., section 143 of this act dealing about assessment.. whats the connection between this query and assessment?
Income Tax Act, 1961
Section 143. ASSESSMENT.
(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, - (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, 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 sub- section (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 and all the provisions of this Act shall apply accordingly; and
(ii) if any refund is due on the basis of such return, it shall be granted to the assessee and an intimation to this effect shall be sent to the assessee :
Provided that except as otherwise provided in this sub-section, the acknowledgment of the return shall be deemed to be intimation under this sub-section where either no sum is payable by the assessee or no refund is due to him :
Provided further that no intimation under this sub-section shall be sent after the expiry of two years from the end of the assessment year in which the income was first assessable.
(2) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer shall if he considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, serve on the assessee a notice requiring him, on a date to be specified therein, either to attend his office or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return :
Provided that no notice under this sub-section shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished.
(3) On the day specified in the notice issued under sub-section (2), or as soon afterwards as may be, after hearing such evidence as the assessee may produce and such other evidence as the Assessing Officer may require on specified points, and after taking into account all relevant material which he has gathered, the Assessing Officer shall, by an order in writing, make an assessment of the total income or loss of the assessee, and determine the sum payable by him or refund of any amount due to him on the basis of such assessment.
(4) Where a regular assessment under sub-section (3) of this section or section 144 is made, -
(a) Any tax or interest paid by the assessee under sub-section (1) shall be deemed to have been paid towards such regular assessment;
(b) If no refund is due on regular assessment or the amount refunded under sub-section (1) exceeds the amount refundable on regular assessment, the whole or the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of this Act shall apply accordingly.
Vineet
(Expert) 27 January 2012
Hey your answer is simple.
Did you efile your return?
If yes, now there is facility to get printed/ e-mailed intimation under services module of efiling site.
