https://www.taxtmi.com/circulars?id=52262 Uncommunicated intimations under section 143(1) for returns processed before 31 March 2010 are to be considered invalid where there was no dispatch or communication to the assessee; the revenue must prove that any such intimation was sent and served. Assessing Officers must distinguish fraudulent claims from technical rejections not communicated to the assessee, and must undertake an expeditious exercise to identify and regularise pre-31 March 2010 intimations, applying these principles when disposing of rectification applications and in recovery or set-off proceedings. en-us Fri, 05 Jul 2013 00:00:00 +0530 Wed, 20 Nov 2013 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52262 Uncommunicated intimations under section 143(1) for returns processed before 31 March 2010 are to be considered invalid where there was no dispatch or communication to the assessee; the revenue must prove that any such intimation was sent and served. Assessing Officers must distinguish fraudulent claims from technical rejections not communicated to the assessee, and must undertake an expeditious exercise to identify and regularise pre-31 March 2010 intimations, applying these principles when disposing of rectification applications and in recovery or set-off proceedings. Circulars Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52262