Meaning of “Intimation”

Case Name : Lakshmi Enterprises Vs. Dy. CIT

Citation :[1998] 64 ITD 1 (DELHI-TRIB.)

Court : ITAT-Delhi

Section : 143

Meaning : The expression ‘intimation’ in section 143(1) stands in contradistinction to the word ‘order’ as mentioned in sub-section (3) of section 143. The word ‘intimation’ has not been defined anywhere. Therefore, it has to be given an ordinary meaning. In common parlance the expression would mean ‘to inform’ or ‘to declare’ or ‘to make known’. On the other hand, the word ‘order’ is a well known legal expression generally understood as a direction by a court or an authority intended to affect the rights of the parties. According to black’s law dictionary it has been defined as ‘mandate, precept, a command or direction authoritatively given’. It has been given specific meaning in the civil procedure code, 1908 and the other statutes. Thus, there exists a distinction between ‘intimation’ and ‘order’.

Case Name : Asstt. Cit Vs. Rajesh Jhaveri Stock Brokers (P.) Ltd.

Citation :[2007] 161 TAXMAN 316/291 ITR 500 (SC)

Court : Supreme Court

Section : 143

Meaning : The expressions ‘intimation’ and ‘assessment order’ have been used at different places. The contextual difference between the two expressions has to be understood in the context the expressions are used. Assessment is used as meaning sometimes ‘the computation of income’, sometimes ‘the determination of the amount of tax payable’ and sometimes ‘the whole procedure laid down in the act for imposing liability upon the taxpayer’. In the scheme of things, as noted above, the intimation under section 143(1)(a) cannot be treated to be an order of assessment.

Case Name : Tarsem Kumar Vs. ITO

Citation :[2013] 32 TAXMANN.COM 83/214 TAXMAN 70 (PUNJ. & HAR.)

Court : Punjab & Hariyana High Court

Section : 143

Meaning : The apex court in asstt. Cit v. Rajesh jhaveri stock brokers (p.) Ltd. [2007] 291 Itr 500/161 taxman 316 held that the expressions intimation and assessment order have been used at different places. The contextual difference between the two expressions has to be understood in the context the expressions are used. Assessment is used as meaning sometimes ‘the computation of income’, sometimes ‘the determination of the amount of tax payable’ and sometimes ‘the whole procedure laid down for imposing liability upon the taxpayer. In the scheme of things, the intimation under section 143(1)(a) cannot be treated to be an order of assessment. Under the amended provisions of section 143(1)(a), the requirement of passing of an assessment order has been dispensed with and instead an intimation is required to be sent. The acknowledgement of the return shall be deemed to be an intimation under section 143(1) where either no sum is payable by the assessee, or no refund is due to him. It is significant that the acknowledgement is not done by any assessing officer, but mostly by ministerial staff, which cannot be said to be ‘assessment’.