Sec 140
This query is : Resolved
05 January 2014
how can a notice be issued in response to an unsigned and unverified return u/s 143(2) when a ROI is absolutely necessary for issuing notice u/s 143(2)?
CA PARAS BAFNA
(Expert)
05 January 2014
In my view, the return must be verified by or on behalf of the assessee, otherwise it can be treated as defective return.
.
However, in case of e-filed return filed without using DSC, duly signed ITR-V is required to be sent to the CPC. If ITR-V is not sent within the prescribed time limit then the return filed is treated as invalid return, meaning thereby, no return has been filed.
.
So, I also agree with your view that notice U/S 143(2) can be challenged.
.
However, the AO's power allow him to work upon the case in a different manner also which may prove more "disatrous" to the assessee. So, raise the issue carefully by selecting the proper time or respond the notice.
.
.
However, in case of e-filed return filed without using DSC, duly signed ITR-V is required to be sent to the CPC. If ITR-V is not sent within the prescribed time limit then the return filed is treated as invalid return, meaning thereby, no return has been filed.
.
So, I also agree with your view that notice U/S 143(2) can be challenged.
.
However, the AO's power allow him to work upon the case in a different manner also which may prove more "disatrous" to the assessee. So, raise the issue carefully by selecting the proper time or respond the notice.
.
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