intimation u/s 143(1)

[ajay singh]

Dear all,

One of the client get the intimation u/s 143(1) for the amount of Rs. 700.

Please advice me what to do under above circumstances.

Regards

Ajay Singh

[d.v. gupta]

Mr Ajay,

if you think that demand is not correct, you may file application u/s 154 for rectification of order u/s 143(1).

[d.v. gupta]

Mr Ajay,

if you think that demand is not correct, you may file application u/s 154 for rectification of order u/s 143(1).

AI Summary

Rectification remedy under section 154 for incorrect demand in an intimation issued under section 143(1). Where an intimation under section 143(1) shows an incorrect demand, the appropriate remedy is to file an application under section 154 for rectification of the order passed under section 143(1), addressing arithmetic or apparent mistakes and related defects in the intimation.