https://www.taxtmi.com/caselaws?id=436911 An intimation under section 143(1) does not amount to an assessment order, so a revised return filed within the time allowed by section 139(5) remains valid and is not rendered non est. For scrutiny under section 143(2), limitation is computed from the financial year in which the valid revised return is furnished; a notice issued before expiry of six months from the end of that financial year is within time. The challenge to the assessment therefore failed and the assessment proceedings were sustained. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 24 Apr 2023 09:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436911 An intimation under section 143(1) does not amount to an assessment order, so a revised return filed within the time allowed by section 139(5) remains valid and is not rendered non est. For scrutiny under section 143(2), limitation is computed from the financial year in which the valid revised return is furnished; a notice issued before expiry of six months from the end of that financial year is within time. The challenge to the assessment therefore failed and the assessment proceedings were sustained. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436911