Karnataka HC says Section 143(1) Intimation Cannot Be Revised Under Section 263

The Revenue sought to invoke Section 263 against a Section 143(1) intimation that resulted in a substantial refund after the assessee filed a revised return pursuant to condonation under Section 119(2)(b). The Karnataka High Court held that, where the Section 143(1) intimation contains no adjustment, it remains an intimation and not an order for Section 263 purposes, and accordingly quashed the revision notice as without jurisdiction.