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Income Tax - Demands not recoverable if Intimation u/s 143(1) not served

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CBDT Instructions on Identification of Unserved intimations under section 143(1) of Income Tax Act for cases processed prior to 31.03.2010-Reg.

 The CBDT has issued Instruction No. 04/2013 dated 05.07.2013  with regard to the directive issued by the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273

  •      that the demand should not be enforced in cases
  •      where no intimation u/s 143(1) was sent
  •      by the field authorities in respect of returns
  •      which were processed prior to 31.03.2010.
Which means that if a demand was raised prior to 31.03.2010 and the intimation u/s 143(1) was not sent to the assessee, then such a demand can not be enforced by the department.
It is also important to note here that the onus to show that the order was communicated and was served on the assessee is on the Revenue and not upon the assessee.

Directions have been issued to the Assessing Officers to strictly followed while dealing with such matters and compliance within the time frame

FULL COPY OF INSTRUCTION



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