No the ITR will not get invalid.. if no response is made within 30 days as such ITR will be processed as per the adjustment proposed as per intimation u/s 143(1)
After a period of 30 days, in the absence of any reply by the assessee the ITR gets processed with adjustment proposed in intimation correspondence letter and then CPC sends mail to assessee the intimation accordingly.
AFTER ASSESMENT UNDER SECTION 143(3) MAY BE GROUPED UNDER THE FOLLOWING TWO CATEGORIES : THE SCHEME OF SCRUTINY IS APPLICABLE AS FOLLOWS: A RETURN OF INCOME OR LOSS HAS BEEN MADE UNDER SECTION 139 OR IN RESPONSE TO NOTICE UNDER SECTION 142(1). THE ASSSSING OFFICER (OR THE PESCRIBED AUTHORITY) CONSIDERS IT NECESSARY TO ENSURE THAT THE ASSESE HAS NOT UNDERSTATED THE INCOME OR HAS NOT COMPUTED EXCESSIVE LOSS OR HAS NOT UNDERPAID THE TAX IN ANY MANNER.
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