Held that when the return of assessee was treated as invalid return by CPC under section 139(9), CPC could not have processed said return under section 143(1)(a) by disallowing claim of assessee; processing done by CPC of an invalid return was improper. (AY. 2014-15)
Durgapur Passengers Carriers Association v. ITO (2023) 223 TTJ 1010 / 150 taxmann.com 171 (SMC)(Kol)(Trib)
S. 143(1) : Assessment-Intimation-Invalid return-CPC has no jurisdiction to process the return and disallow the claim. [S. 139(9)]