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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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• Issue-wise legal analysis
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        Income Tax

        2026 (5) TMI 1771 - AT - Income Tax

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        Unverified return cannot support section 143(1) processing; intimation based on such return was quashed. A return that is not verified cannot be treated as a valid return for processing under section 143(1) of the Income-tax Act, 1961. Here, the return dated ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Unverified return cannot support section 143(1) processing; intimation based on such return was quashed.

                              A return that is not verified cannot be treated as a valid return for processing under section 143(1) of the Income-tax Act, 1961. Here, the return dated 02.10.2021 was unverified, while the earlier return dated 02.01.2021 had been verified. Because the intimation was founded on the unverified return, the assessment action was based on an invalid return and the section 143(1) intimation was quashed in favour of the assessee.


                              Issues: Whether the intimation issued under section 143(1) of the Income-tax Act, 1961 could stand when it was based on an allegedly filed return that was not verified.

                              Analysis: The return dated 02.10.2021 lacked verification, whereas the earlier return filed on 02.01.2021 was a verified return. A return that is not verified cannot be treated as a valid return for the purpose of processing and issuing intimation under section 143(1). The assessment action was therefore founded on an invalid return.

                              Conclusion: The intimation under section 143(1) based on the unverified return was quashed and the issue was decided in favour of the assessee.

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