Intimation u/s 143(1) Can’t be Revised u/s 263 !

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Intimation under section 143(1) is served on the assessee after the tax return is processed . These days, almost all the returns are processed by CPC Banglore and a tax payer generally receives intimation u/s 143(1) by mail and by post subsequently. The issue dealt in this post is whether when a Commissioner can  invoke his power of revision under section 263 of the Income Tax Act  to remedy an error found in intimation. Well this was a hot topic once upon a time , but now that we have certain decision of Supreme Court and High Courts , the issue can be answered in negative.

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