Section 143 of Income Tax Act

Completion : Issue of intimation under section 143(1) cannot amount to completion of assessment under section 139(5) disabling assessee from filing a revised return - (2014) 52 taxmann.com 480 (Calcutta)

Limitation : Assessment order framed consequent to notice issued under section 143(2) which was time-barred, would also become invalid and time-barred - (2015) 53 taxmann.com 113 (Jodhpur - Trib.)