The issue that arose before the High Court was as under-
Whether issue of intimation under section 143(1) could not amount to completion of assessment so as to bar an assessee from filing of revised return under section 139(5)?
The High Court held in favour of assessee as under-
1)The provision of section 143(1)(i) contemplates an assessment without prejudice to the provisions of Section 143(2).
2)Section 143(2) allows Assessing Officer (AO), if he considers it necessary, to serve on the assessee a notice requiring him, on a date to be specified therein, to attend his office or to produce or cause to be produced thereon, any evidence on which the assessee may rely on in support of the return and after taking into account all relevant materials the AO shall by an order in writing make an assessment.
3)Thus, AO could resort to the provisions of section 143(2) even after issuing of intimation under section 143(1) and, therefore, processing of return under section 143(1) could not be said to be completion of assessment so as to restrict assessee from filing a revised return under section 139(5)- TATA METALIKS LTD V. CIT  52 taxmann.com 480 (Calcutta)