The assessee filed a return in response to notice under section 148 but failed to e-verify it within the prescribed time. The Tribunal held that an unverified return is non est in law and cannot be treated as a valid return under section 139. Consequently, the Assessing Officer was not required to issue a notice under section 143(2), as such notice can be issued only where a valid return has been furnished. (AY. 2017-18).