Intimation Under Section 143 1

What is notice under section 143 1 a.
Intimation under section 143 1. As per section 143 1 the intimation under section 143 1 for tax payable or tax refundable shall not be sent after the expiry of the one year of the financial year in which the returned is filed. The intimation under section 143 1 is only intimation and not an investigation or assessment order. No revision under section 263 264 can be made against the intimation under section 143 1 because revision under section can be made only against the orders.
Section 143 1 intimation received u s 143 1 is not a notice but a communicationreceived from the income tax department. Once your itr is processed the income tax department sends you an intimation notice. Notice u s 143 1 a is an intimation from the central processing centre cpc seeking clarification of the mismatch between the income and deduction when compared to form 16 form 16a or form 26as.
Once the assessee files his income tax return the income tax department does a preliminary assessment. Reasons for getting an intimation under section 143 1 section 143 1 of the income tax act 1961 is essentially a computer generated automated message which lets the taxpayer know of any error that exists in his her tax filing. However the intimation of one year shall not apply to an issue of cheque of refund.
Once your income tax return itr is processed the tax department is required to send you an intimation notice under section 143 1. In other cases acknowledgement of filing of return of income is deemed as an intimation under section 143 1. It also tells the taxpayer if he she has any interest that is payable.
Intimation sent under section 143 1 is totally automated and there is no interference of human in it. This tax notice will tell you if the income computation given by you while filing itr matches with that of the tax department. In case of payment made less than the actual amount the assessee need to make the payment and resolve the issue.
Intimation u s 143 1 is a summary of the details which you have submitted to the tax department and the details which department has considered while processing your return. Basically the intimation u s 143 1 contains the following information. Section 143 1 intimation has to be sent within one year from the end of the financial year in which return is being filed.