Non-reflection of intimation u/s 143(1) on tax portal invalids the consequent grievance

Paras Kuhad Vs DCIT (ITAT Jaipur) ITAT Jaipur held that since the intimation under section 143(1) of the Income Tax Act, 1961 is not reflected in the online system, there cannot remain any consequent grievances on account of the said intimation. Facts- The assessee is a Senior Advocate practicing in the Supreme Court of India and had filed his Return of Income for the year under appeal u/s 139(1) on 28.10.2017 declaring total income of Rs. 6,12,66,320/- (APB 1-7). The Return of Income so filed was revised u/s 139(5) on 30.09.2018 i.e. within the statutory time limit provided for revising the r...