Processing of return of income under section 143(1) not necessary in a case where notice has been issued under section 143(2) to the assessee for scrutiny of return [Section 143(1D)] :

(i) As per section 143(1), every return of income is to be processed and refund, if any, due is to be issued to the tax payer. There are cases where demand for taxes is raised after scrutiny of return of income under section 143(3) although the refund may hav e been issued earlier at the time of processing under section 143(1).

(ii) Section 143(1D) provides that, notwithstanding anything contained in section 143(1), the processing of a return under section 143(1) shall not be necessary, where a notice of assessment has been issued to the assessee under section 143(2) for scrutiny of the return.

(iii) However, this provision cannot be applied if the processing of return under section 143(1) is completed and intimation has already been issued.