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Section 143(1)(a) Intimation Order Not an Assessment; Taxpayers Can Revise Returns Within One Year of Assessment Year.

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....Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC....

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Section 143(1)(a) Intimation Order Not an Assessment; Taxpayers Can Revise Returns Within One Year of Assessment Year.