Amendment of section 143

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....ised return under sub-section (5) of section 139 after the issue of an intimation, or the grant of refund, if any, under sub-section (1) of this section, the provisions of sub-sections (1) and (1A) of this section shall apply in relation to such revised return and - (i) the intimation already sent for any income-tax, additional income-tax or interest shall be amendment on the basis of the said r....

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....d, only the excess amount of refund due to the assessee shall be paid to him; (b) reduced, the excess amount so refunded shall be deemed to be the tax payable by the assessee and an intimation shall be sent to the assessee specifying the amount so payable, and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this Act shall apply accordin....