Income Tax Notice: How to request for resending Intimation Order u/s 143 (1)

• July 27, 2023
• CA Chandan Agarwal's Office

A taxpayer receives a letter of intimation under Section 143(1) when there is a mismatch of tax exemptions as filed in the IT return document. Here is a step-by-step guide on how to request the resending of the Intimation order u/s 143 (1).

After filing your income tax returns, the Income Tax Department conducts a computerized preliminary assessment. This assessment involves checking for arithmetical errors in tax calculations, internal inconsistencies, and verifying tax payments. If there is a mismatch between the tax exemptions reported in your IT return document and those shown in Form 16, you may receive a letter of intimation under Section 143(1).

It’s important to note that this initial evaluation is automated and doesn’t involve any checks by income tax officials. Once the Income Tax Return is processed by CPC (Centralized Processing Center), you will receive an intimation at your registered email ID.

Typically, you receive an intimation order under Section 143(1) if there is any demand for that particular assessment year. The intimation will provide information about the details of mismatch in TDS or tax paid. The tax department will inform taxpayers about this through their registered email ID. The intimation will specify either the sum determined to be payable or the amount of refund due to the taxpayer.

If you need to request a resend of the Intimation order, you can follow this step-by-step guide:

HOW TO REQUEST FOR RESENDING INTIMATION ORDER U/S 143 (1):

• Log in to the ‘e-Filing’ Portal at www.incometaxindiaefiling.gov.in.
• Navigate to the ‘My Account’ menu and click on ‘Service Request.’
• Choose ‘New Request’ as the ‘Request Type.’
• Select ‘Intimation u/s 143(1)154/16(1)/35’ as the ‘Request Category,’ and click ‘Submit.’
• Provide the necessary details as requested and click on ‘Submit.’
• After submitting the request, you can check the status.

One can also check the status of the request under “My Request List” tab in your account. You will receive confirmation on the same and you will receive intimation to your mail ID in 5-6 working days.

Source: https://www.indiatoday.in/information/story/income-tax-notice-how-to-request-for-resending-intimation-order-us-143-1-2412110-2023-07-26