https://www.taxtmi.com/caselaws?id=353721 An electronically filed return uploaded without digital signature was treated as valid once the ITR-V verification was furnished within the extended time allowed by CBDT circulars, and the verification related back to the original filing date. On that basis, the limitation for issuing notice under section 143(2) had to be counted from the electronic filing date, not the later verification date. Because the notice was issued after the permissible period, it was time-barred. The scrutiny assessment under section 143(3) therefore could not be sustained, and the assessee succeeded on the limitation issue. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 25 Jan 2018 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353721 An electronically filed return uploaded without digital signature was treated as valid once the ITR-V verification was furnished within the extended time allowed by CBDT circulars, and the verification related back to the original filing date. On that basis, the limitation for issuing notice under section 143(2) had to be counted from the electronic filing date, not the later verification date. Because the notice was issued after the permissible period, it was time-barred. The scrutiny assessment under section 143(3) therefore could not be sustained, and the assessee succeeded on the limitation issue. Case-Laws Income Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353721