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

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....cember, 20L3 To All Chief Commissioners of Income Tax All Directors 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 ....

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..../142(1) of the Act, but due to technical or other reasons not attributable to such assessees, 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 accorda....