I have received mail of intimation unde Sectioin 143(1),that
show nil refund .
Shall I need to reply this intimation ?
Bharat Gandhi (Cordinator) 20 December 2010
You have not mentioned that as per your records, whether any refund is due?
The intimation u/s143(1) provides certain detail like your total income, taxable income, tax due, credit given for tax paid by you ( advance tax, self assessment tax, T.D.S., what ever applicable ). Check all these. And, as per your calculation, if refund is due, you must write to the concern I.T.O., clearly stating that as per your I.T.Return filed, refund for Rs... is due with interest. With you letter, it is advisable to enclose copy of your I.T.Return duly acknowledged by the I.T.Dept., copies of T.D.S. certificated.
Shayan Khan (B.com) 20 December 2010
if the details are matched with the details you have given in the ITR(i.e. amount of taxable income and tax payable/refundable) then u need not to do anything.
Chandrakant (jea) 21 December 2010
As per form 16,all the tax has been paid and that was no due.
In intimation mail also shows no due.
vijay Kumar Karn (owner) 23 December 2010
If u claim refund in your return but nil order passed u/c. 143(1). u have to check your 26AS for relevent year and intimate to deptt. th. application u/s. 154.
vijay Kumar Karn (owner) 23 December 2010
if there was no due as per u return filed and intimation shows same then there is no need to give any reply.
MSC1 (Director) 26 December 2010
Income Tax doesn't send such intimations, please find the below detail of your query 143(1)
(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 one year from the end of the financial year in which the return is made:.
Provided also that where the return made is in respect of the income first assessable in the assessment year commencing on the 1st day of April, 1999, such intimation may be sent at any time up to the 31st day of March, 2002.
(i) where he has reason to believe that any claim of loss, exemption, deduction, allowance or relief made in the return is inadmissible, serve on the assessee a notice specifying particulars of such claim of loss, exemption, deduction, allowance or relief and require him, on a date to be specified therein to produce, or cause to be produced, any evidence or particulars specified therein or on which the assessee may rely, in support of such claim;
(ii) notwithstanding anything contained in clause (i), if he considers it necessary or expedient to ensure that the assessee has not under-stated the income or has not computed excessive loss or has not under-paid 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,-
(i) issued under clause (i) of sub-section (2), or as soon afterwards as may be, after hearing such evidence and after taking into account such particulars as the assessee may produce, the Assessing Officer shall, by an order in writing, allow or reject the claim or claims specified in such notice and make an assessment determining the total income or loss accordingly, and determine the sum payable by the assessee on the basis of such assessment;
(ii) issued under clause (ii) of 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.
The following proviso shall be inserted after sub-section (3) of section 143 by the Finance Act, 2002, w.e.f. 1-4-2003:
Provided that in the case of a-
(a) scientific research association referred to in clause (21) of section 10;
(b) news agency referred to in clause (22B) of section 10;
(c) association or institution referred to in clause (23A) of section 10;
(d) institution referred to in clause (23B) of section 10;
(e) fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (via) of clause (23C) of section 10,
which is required to furnish the return of income under sub-section (4C) of section 139, no order making an assessment of the total income or loss of such scientific research association, news agency, association or institution or fund or trust or university or other educational institution or any hospital or other medical institution, shall be made by the Assessing Officer, without giving effect to the provisions of section 10, unless-
(i) the Assessing Officer has intimated the Central Government or the prescribed authority the contravention of the provisions of clause (21) or clause (22B) or clause (23A) or clause (23B) or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, by such scientific research association, news agency, association or institution or fund or trust or university or other educational institution or any hospital or other medical institution, where in his view such contravention has taken place; and
(ii) the approval granted to such scientific research association or other association or institution or university or other educational institution or hospital or other medical institution has been withdrawn or notification issued in respect of such news agency or fund or trust or institution has been rescinded.
(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 (Director) 26 December 2010
This is for kind updation of MSC1.
The Central Processing Center, Bangalore, which has been entrusted with processing of all e-filed returns has started a healthy practice of sending a password protected intimation u/s 143(1). So the order received by querist is perfectly genuine and legal.
For querist : If you had not claimed any refund as per return of income filed by you, no further action lies at your end. Please keep a copy of the said order for your records.
Surrender K Singal 26 December 2010
Director Vineet is correct; No action if nothing is against the Assessee as per return !
MSC1 (Director) 29 December 2010
Still CPC sends intimations through postal service, yah, u r right, there is a system that CPC send e-mails through a protected security system.
I went through a case of 143(1)143(2) where the Assessee did not respond for the same kind of notice (as sated in above query) and in the end of the case the CIT penalized him 10,000 per notice for for 13 notices.
According to the law it is mandatory that Assessee have to respond the notice/intimation which he/she has received from the department
Whether tax is payable, refundable or nil whatever it may be. \
Ans : With effect from 1st June, 1999 the Law provides that an Income-tax Authority may rectify any intimation under section 143(1) under section 154 of the IT Act' 61.
reference Penalties & prosecutions para.
correct me if i am wrong.
S. M. Chouhan (Prop.) 01 January 2011
In case all the data related to your income and prepaid taxes etc are matching with the intimation. Then u should file rectification application u/s 154 of I.T. Act by efiling rectification facility. There must be some processing mistake. If the amount of refund shown in your intimatin but the cheque of refund is not received in this case you need to do any thing. The Cheque will be received later on.
Vineet (Director) 08 January 2011
Dear Shri MSC1
There is a difference between intimation u/s 143(1) and notice u/s 143(2).
While intimation u/s 143(1) is nothing but a statement of return being processed by the department and information of resultant refund/ demand if any. The intimation is deemed to be assessment order if the case is not picked up for scrutiny.
Notice u/s 143(2) is called scrutiny notice whereby the ITO calls the assessee to produce details and documents in support of Return of Income.
Failure to respond to notice u/s 143(2) may result in penalty u/s 271(1)(b) of Rs 10,000 for each default.
The assessee may apply for rectification of intimation u/s 143(1) u/s 154 of the Act if he finds any facual mistake in the order i.e. incorrect assessment of income, non credit of TDS and other taxes paid or incorrect levy of interest. If there is no mistake, no further action lies on receipt of intimation u/s 143(1).