Intimation issued u/s 143(1) does not preclude assessee from filing a revised return of income. More so, when assessment order u/s 143(3) was also passed in present case of assessee, thus intimation u/s 143(1) loses its importance. Section 139(5) states that an assessee can file a revised return of income before expiry of one year from end of relevant assessment year or before completion of assessment, whichever is earlier. In this case assessee has rightly filed revised return of income u/s 139(5) within stipulated time frame as per statute. (AY. 2010-11)