https://www.taxtmi.com/caselaws?id=791614 A return filed beyond the statutory time limits under sections 139 and 142 was treated as non-est, so the assessee's Chapter VI-A claim for deduction under section 80P could not be entertained because the claim had to be made in a valid return. On that basis, notice under section 143(2) was held unnecessary, and the challenge to service of notice under section 142(1) failed because service was supported by the record. The assessment under section 144 was sustained and the appeal failed in full. en-us Tue, 06 Jan 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791614 A return filed beyond the statutory time limits under sections 139 and 142 was treated as non-est, so the assessee's Chapter VI-A claim for deduction under section 80P could not be entertained because the claim had to be made in a valid return. On that basis, notice under section 143(2) was held unnecessary, and the challenge to service of notice under section 142(1) failed because service was supported by the record. The assessment under section 144 was sustained and the appeal failed in full. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791614