https://www.taxtmi.com/caselaws?id=792568 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. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792568 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. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792568