Intimation US 143(1)

Nothing but pay the tax due as per the intimation.

You can file appeal against intimation. But you must pay your due taxes honestly instead of challenging it. See at the following link the similar discussion:

https://www.caclubindia.com/forum/notice-143-1--81750.asp

If the demand is genuine arising out of short payment of taxes, just pay it honestly. Otherwise file a recitification application.

Appeal will not be a good alternative on this trivial issue as no adjustments are being made to the returned income which can be debated.

In my view there is no error apparent on the records in such case, If the taxes have been calculated properly.  Therefore ractification application may not be accepted. Moreover even if the ractification application is filed for dropping the intimation on the ground of its late sending, the department will never accept the plea that it has been sent late.From the querry it seem that the querriest just want to challenge the intimation on the ground of late sending of the intimation. Therfore the appeal is the only option here, for challenging the intimation.

But still it is advisable to pay your due taxes than to indulge in litigation.

Dear Amitji

Rectification application is not filed for dropping the order.  Without knowing the facts, how can we say that there is no error in order specially in the current regime of online procesing where in 90% of the case correct credit of TDS is not being allowed at first instance.

My suggestion for filing rectification application u/s 154 is on the premise if there is any error in the order resulting in demand. For genuine demand, the only advice is PAY.

Dear VinitJi,

You are right. Ractification application cannot be filed for droping the order on the basis of late sending. Thats why i suggested to file an appeal, since from the querry as above, it  was not clear whether there was any error apparent in the intimation or not?

I agree with Mr. Vineet. The assesse has to verify with his return of income and the intimation. If there is mistake or miscalculation is there, then rectification application has to file before the ITO.