Unsigned and unverified income-tax return not cured by section 143(2) notice; defect remained fatal to validity.

An unsigned and unverified return of income did not satisfy the basic statutory requirements for a valid return under section 140 of the Income-tax Act, 1961. Issuance of notice under section 143(2) did not cure that defect or confer validity on a return that was invalid from the outset. The question was answered in the negative, and the issue was decided in favour of the Revenue and against the assessee.

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Issues: Whether an unsigned and unverified return of income was validated by the issuance of notice under section 143(2) of the Income-tax Act, 1961.

Analysis: The return originally filed was neither signed nor verified, and those requirements were treated as basic statutory conditions under section 140 of the Income-tax Act, 1961. The subsequent issuance of notice under section 143(2) did not cure the defect or confer validity on a return that was invalid at the outset.

Conclusion: The question was answered in the negative. The unsigned and unverified return was not validated by the notice under section 143(2), and the answer is in favour of the Revenue and against the assessee.

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