Issue of Intimation under section 143(1) of Income Tax Act, 1961 beyond time-regarding.

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....rectors General of Income Tax Sir/Madam, Subject - Issue of Intimation under section 143(1) of Income Tax Act, 1961 beyond time-regarding. Several instances have come to the notice of the Board where due to certain technical or other reasons (which inter-alia included wrong migration of PAN and delayed release of returns by the Centralized Processing Cell to the jurisdictional authorities), int....

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....ssees, the date of of sending intimation under section 143(1) of the Act has lapsed before 01-04-2013. In such cases, Central Board of Direct Taxes directs that such returns shall be processed and intimation of processing of such returns shall be sent to the assessee concerned by the Assessing Officer in accordance with provisions of section 143 of the Act notwithstanding the time-limit prescribed....