New Delhi, June 9 -- After you file your Income Tax Return (ITR), the Income Tax Department runs a preliminary check to verify your submission. Based on this review, it sends you an automated notice under Section 143(1) of the Income Tax Act.

Section 143(1) of the Income Tax Act pertains to the preliminary assessment of an Income Tax Return filed by a taxpayer. It involves an automated and detailed intimation issued by the Income Tax Department after conducting basic checks to reconcile the information declared in the return with its own records.

At its core, this is a summary assessment notice. It indicates whether the return is accepted as filed, a refund is due, or there is a difference resulting in a tax payable.

It is not a puniti...