Is it Mandatory for IT Department to Issue Intimation u/s 143(1) after filing the return-
a) if No scrutiny is there?
b) If Notice already issued u/s 143(2) for Scrutiny?
c) Does non-issue of Intimation u/s 143(1) make notice u/s 143(2) invalid?
CHAMBER OF
PROFESSIONAL ACCOUNTANTS
a) yes it is mandatory b) if notice already u/s 143(2) than the CPC usually trf case to Jurisdictional AO and intimation u/s 143(1) not issues c) Yes
For (c) you mentioned as YES. Please provide the relevant provision.