https://www.taxtmi.com/caselaws?id=438021 A return treated as invalid under section 139(9) is to be regarded as non-existent for processing under section 143(1), which applies only to a valid return furnished under section 139 or in response to notice under section 142(1). The Central Processing of Returns Scheme, 2011 also distinguishes invalid or defective returns from valid returns and permits processing of an invalid return only on the basis of available information, not as a valid return for regular adjustment of claims. Accordingly, an intimation issued by processing such an invalid return as a valid return was unsustainable. en-us Thu, 20 Apr 2023 00:00:00 +0530 Sat, 20 May 2023 08:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438021 A return treated as invalid under section 139(9) is to be regarded as non-existent for processing under section 143(1), which applies only to a valid return furnished under section 139 or in response to notice under section 142(1). The Central Processing of Returns Scheme, 2011 also distinguishes invalid or defective returns from valid returns and permits processing of an invalid return only on the basis of available information, not as a valid return for regular adjustment of claims. Accordingly, an intimation issued by processing such an invalid return as a valid return was unsustainable. Case-Laws Income Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438021